IFRS 16对我国航空公司的预期影响研究

发布时间：2018-06-07 11:43

本文选题：IFRS + 16　；参考：《青岛大学》2017年硕士论文

【摘要】：企业广泛采用租赁的方式获取资产的使用权,主要是因为租赁可以降低企业的管理成本和财务风险。目前国际财务报告准则要求把租赁分为经营租赁和融资租赁,融资租赁取得的资产需要在承租方的资产负债表内确认,而经营租赁取得的资产不需要在资产负债表内确认,这样就影响了企业会计信息的质量,也影响了会计报表使用者的经营决策。国际会计准则理事会为了广泛征求租赁会计准则的修订意见进行了多次圆桌会议。经过多年的努力,国际会计准则理事会完成了对租赁会计准则的修订工作,并在2016年1月13日发布了《国际财务报告准则第16号-租赁》。我国目前采用《企业会计准则第21号-租赁》(CAS 21)与国际IAS 17基本相同。我国尚未启动对我国CAS 21的修订工作,但在2015年财政部公布的《中华人民共和国财政部与国际财务报告准则基金会联合声明》中可以看出我国企业会计准则与国际财务报告准则全面趋同的精神,并且采用国际财务报告准则可以提升财务报告的质量和透明度,可以预见我国CAS 21将参照IFRS 16进行修订。通过本文的分析,笔者认为现行租赁准则存在一定的弊端,现行租赁准则违背了会计报表信息的决策有用性原则并降低了财务报告的质量,因此我国应当选择适当时机对现行租赁准则进行修订。本文选取我国三大航空公司作为案例进行分析,阐述了IFRS 16的主要变化,分析新租赁准则的全面实施将对我国航空运输业产生哪些财务影响,从而有助于我国航空运输业依据企业的实际情况提前做好应对措施。因此,如果我国对CAS 21进行修订并发布实施,企业应当根据我国租赁业发展的情况采取相应的措施,有助于我国租赁准则改革的顺利进行。相信只要大家共同努力,我国租赁会计准则的改革方案就能顺利实施,进而促进我国租赁行业的持续发展,甚至有助于我国经济的健康发展。
[Abstract]:Leasing is widely used to obtain the right to use assets, mainly because leasing can reduce the management cost and financial risk. The current International Financial reporting Standards require that leases be divided into operating leases and financial leases. Assets acquired from financial leases need to be recognized in the lessee's balance sheet, while assets acquired from operating leases need not be recognized in the balance sheet. This will affect the quality of enterprise accounting information, but also affect the business decisions of accounting statement users. The IASB has conducted round tables for extensive solicitation of revisions to leasing accounting standards. After years of efforts, the IASB completed the revision of accounting standards for leases and issued IFRS No. 16-Leasing on January 13, 2016. At present, China adopts the Accounting Standard for Enterprises No. 21-Lease), which is basically the same as the international IAS 17. China has not started the revision of China's CAS 21, However, in the Joint statement between the Ministry of Finance of the people's Republic of China and the International Financial reporting Standards Foundation, published by the Ministry of Finance in 2015, we can see the spirit of the overall convergence between Chinese enterprise accounting standards and international financial reporting standards. The adoption of international financial reporting standards can improve the quality and transparency of financial reports. It can be predicted that China's CAS 21 will be revised with reference to IFRS 16. Through the analysis of this paper, the author thinks that there are some drawbacks in the current lease standard, which violates the principle of decision usefulness of accounting statement information and reduces the quality of financial report. Therefore, China should choose an appropriate time to amend the current lease guidelines. In this paper, three major airlines in China are selected for case analysis, and the main changes of IFRS 16 are expounded, and the financial impact of the full implementation of the new lease standards on the air transport industry in China is analyzed. This will help our air transport industry according to the actual situation in advance to do well in response measures. Therefore, if CAS 21 is revised and issued and implemented in China, enterprises should take appropriate measures according to the development of leasing industry in China, which is helpful to the smooth reform of leasing standards in China. It is believed that as long as we make joint efforts, the reform scheme of our country's leasing accounting standards can be carried out smoothly, and then promote the sustainable development of the leasing industry in our country, and even contribute to the healthy development of our country's economy.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6

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