租赁会计准则改革的预期影响及适应性决策研究

发布时间：2018-04-08 17:59

本文选题：租赁会计　切入点：准则改革影响　出处：《东北财经大学》2013年硕士论文

【摘要】：1997年,现行美国租赁会计准则(FAS13)因其制定本身及执行上的诸多弊端被评为“质量最差的五个会计准则”之一,而包括国际租赁会计准则(IAS17)及我国租赁会计准则在内的多个国家的租赁会计准则均是按照FAS13的处理思路制定,因此,重新建立高质量的租赁会计准则成为了全球关注的热点问题,2008年全球金融危机的爆发更是将租赁会计准则改革的热度推到了高潮。2010年IASB和FASB共同发布了《租赁会计准则改革征求意见稿》,提议取消现行租赁会计准则对经营租赁业务和融资租赁业务的划分,并采取统一的会计处理模型规范租赁业务的会计行为。迄今为止,该项准则虽然尚未正式发布,但相关细节的讨论已经接近尾声,新准则的出台已迫在眉睫。我国本着与国际财务报告准则持续趋同的原则,也会随着国际租赁会计准则的改革而相应做出趋同性调整,这将给刚刚起步的我国租赁行业以及相关的法律监管部门、税收制度以及会计准则制定机制本身都带来巨大的冲击。因此,笔者将此次租赁会计准则改革作为中心议题,深入研究此次改革带来的预期影响及针对此次改革应做出的适应性决策。本文采用规范研究的方法,主要内容分为六个部分：第一部分,绪论。主要介绍论文的选题背景以及选题意义,对已有的相关文献进行总结与回顾,提出本文的研究思路以及研究方法,并指出本文的创新与不足。第二部分,租赁会计的理论基础。主要介绍与本文研究内容相关的理论,包括租赁会计理论,现代产权理论及博弈理论——准则制定问题。第三部分,现行租赁会计准则执行情况及问题分析。通过总体数据统计及具体案例说明我国上市公司执行现行租赁会计准则的情况,并提出现行租赁会计准则本身及执行中存在的问题,以证明此次改革在我国实行的必要性。第四部分,此次租赁会计准则改革的动态变化及其影响。首先,通过理论具体说明改革的主要动态变化内容。其次,结合南方航空案例,将现行租赁会计准则和动态变化进行对比,通过具体数据说明此次改革给我国存在租赁业务的公司的主要财务信息带来的预期影响,给其他机构部门带来的预期影响,包括法律监管部门的预期影响、税收制度的预期影响以及会计准则制定机制的预期影响。并得出结论：这些变化是否可以解决现行租赁会计准则存在的问题。第五部分,租赁会计准则改革的评价及适应性决策。通过对上述改革的变化及其预期影响的分析,对此次改革的优缺点做出总体评价,并从会计准则制定机制、企业、法律监管部门、税收制度四个角度出发,具体深入地分析如何制定针对此次准则变化的适应性决策。第六部分,结束语。通过以上研究,笔者认为,现行租赁会计准则本身及其执行存在着诸多弊端,不足以很好地规范企业的行为,此次改革能够很好地遏制这些不规范行为的发生,在整体上有很大的积极意义。此次改革会给企业、法律监管部门、税收制度及会计准则制定机制带来较大的冲击,因此本文也从以上几个方面分别提出了应对改革的适应性决策,只要各利益集团各司其职、共同发力,一定能够很好地应对此次租赁会计准则的改革,促进我国租赁行业以及整个经济体制健康、快速地发展。
[Abstract]:In 1997, the existing lease accounting standards (FAS13) because of its many shortcomings and develop itself on the implementation was named one of the "Five accounting standards" the worst quality, including the lease accounting standards (IAS17) in many countries and our country lease accounting standards, the lease accounting standards are in accordance with the idea of the FAS13 formulation, therefore, to establish a high quality of lease accounting standards has become a hot issue of global concern, in 2008 the outbreak of the global financial crisis is the lease accounting standards reform heat pushed to the climax of.2010 IASB and FASB jointly issued the "lease accounting standards reform draft", proposed to abolish the current leasing division accounting standards for business leasing and financing leasing business, and take the accounting behavior of accounting model specification rental business unified. So far, the criterion is still not officially But the discussion of the details has come to an end, and the new guidelines are imminent.
Our country with the continued convergence with international financial reporting standards and the corresponding principle, will make the convergence adjustment with the reform of the international lease accounting standards, which will give the financial leasing industry in China has just started and the relevant supervisory departments, tax system and accounting system itself has brought a huge impact. Therefore, the author will the reform of the lease accounting standards as the central issue, the expected impact of the adaptive decision research of the reform and the reform should be made.
The main content of this paper is divided into six parts: the method of normative research.
The first part is the introduction. It mainly introduces the background and significance of the topic, summarizes and reviews the existing literature, and puts forward the research ideas and research methods, and points out the innovation and shortage of this paper.
The second part, the theoretical basis of renting accounting, mainly introduces the theories related to the research contents of this paper, including the theory of renting accounting, the theory of modern property right and the theory of game making -- the formulation of standards.
The third part, analysis of the implementation of accounting standards and the problems in the current leasing. Through the overall statistics and the specific case of Listed Companies in China the implementation of existing lease accounting standards, and put forward the existing lease accounting standards and the implementation of the problem, to prove the necessity of the reform in our country.
The fourth part, the dynamic changes and effects of the reform of the lease accounting standards. Firstly, through the theory of specific content changes of main reform. Secondly, combined with the Southern Airlines case, comparing the current lease accounting criterion and dynamic change, through specific data that the reform is expected to affect the main financial information in China leasing business the company is expected to bring, the impact to other agencies, including the expected impact of legal supervision departments, the expected impact of the expected impact of the tax system and accounting standards mechanism. And draw the conclusion: whether these changes can solve the existing lease accounting standards.
The fifth part, the evaluation reform of lease accounting standards and adaptive decision. By analyzing the changes of the reform and its expected impact, make overall evaluation of the advantages and disadvantages of the reform, and develop a mechanism, from the enterprise accounting standards, legal supervision departments, four aspects of the tax system, the specific in-depth analysis of how to make decision for adaptability change the criteria.
The sixth part, the end of the language.
Through the above research, the author believes that the current lease accounting standards and its execution has many shortcomings, not good enough to standardize the behavior of enterprises, the reform can effectively curb the irregularities occurred, it has the positive meaning on the whole. This reform will give enterprises, legal supervision departments, bring greater the impact of the tax system and accounting standards system, so this article from the above aspects are put forward to reform the adaptive decision, as long as the interest groups to carry out their duties, work together, will be able to cope well with the reform of the lease accounting standards, promote the leasing industry in China and the entire economy healthy and rapid development.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42

【参考文献】