租赁方式操控对企业信用风险的影响研究——以《国际财务报告准则第16号——租赁》为视角

发布时间：2018-03-26 22:30

本文选题：租赁方式操控　切入点：租赁会计准则　出处：《宏观经济研究》2017年06期

【摘要】：现行租赁会计准则下,企业利用租赁分类、信息披露方面不完善来操控租赁方式,隐藏负债并借以实现盈余操纵,获取表外融资,这显然是一种失信行为。本文以《国际财务报告准则第16号——租赁》(IFRS 16)的颁布为契机,采用案例分析方法,在还原租赁企业真实财务信息(经营租赁表内化)的基础上,分析租赁方式操控对企业信用风险的潜在影响。以我国上市航空公司为案例的研究表明,租赁方式操控即变实质的融资租赁为形式上的经营租赁,隐藏了企业真实的经营成果和财务状况,从而导致企业财务风险被掩盖;随着潜在的财务风险的增加,企业信用评级可能会出现"不降反升"或"依然保持良好"的假象,致使企业的信用风险隐蔽性更深、欺骗性更强、破坏性更大。
[Abstract]:Under the current leasing accounting standards, enterprises use leasing classification and information disclosure to manipulate leasing methods, hide liabilities and achieve earnings manipulation, and obtain off-balance sheet financing. This is obviously a kind of discredit behavior. Taking the promulgation of IFRS 16 (IFRS 16) as the turning point, this paper adopts the case analysis method, on the basis of reducing the real financial information of the leasing enterprise (internalization of the operating lease form). This paper analyzes the potential impact of leasing mode manipulation on corporate credit risk. The case study of listed airlines in China shows that the operation of leasing mode is changed from substantial financial lease to formal operating lease. It hides the real business results and financial situation of the enterprise, thus leading to the cover up of the financial risk of the enterprise; as the potential financial risk increases, the credit rating of the enterprise may appear the illusion of "not falling but rising" or "remaining in good shape". The credit risk of enterprises is more hidden, deceptive and destructive.
【作者单位】：中南财经政法大学会计学院;
【分类号】：F560.68;F562.6;F721

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