不确定性产权流转会计论

发布时间：2018-04-15 10:39

本文选题：不确定性会计 + 产权流转　；参考：《湖南大学》2013年博士论文

【摘要】：产权是市场经济的基础,明晰产权可促进社会经济的发展。产权流转包括全部产权交易和部分产权流转。部分产权流转是指使用权和收益权的流转,如土地使用权流转、矿业权流转以及租赁业务等。我国法律明确规定,土地和矿产资源归国家所有,人们只能拥有土地和矿产资源的使用权和部分收益权。本文在这种特殊的公有产权制度下,以价值理论、产权理论、契约理论、不确定性理论以及财务会计概念框架理论为基础,运用规范分析和实证分析相结合的研究方法,分析不确定性的部分产权流转价值的构成、计量与信息披露。根据部分产权流转不确定性程度的高低,将产权流转分为高度不确定性产权流转、中度不确定性产权流转和低度不确定性产权流转,并构建了不确定性下产权流转的会计理论框架。由于不确定性程度的不同,在进行产权流转的价值计量与信息披露时,选择的计量属性也有所不同。对高度不确定性的产权流转,主要以公允价值计量,对中度不确定性的产权流转采用公允价值与历史成本计量属性混合计量,对于低度不确定性的产权流转,以历史成本计量为主,辅以公允价值计量。高度不确定性产权流转计量主要以矿业权为例。矿业权在勘探开采之前的流转具有极大的不确定性。矿业权流转包括矿产资源权益的交换、转让、租赁、合作经营等方式,会计作为提供信息的工具,必然反映这些问题。矿业权流转的不确定性程度极大,为了反映矿业权流转过程的风险,建议采用公允价值计量矿业权流转价值,从受让方和转让方两个角度探讨矿业权流转过程中的价值计量。中度不确定性的产权流转计量主要以土地使用权为例。在我国特殊的产权体制下,土地产权只能部分流转。现行会计准则没有为土地流转发布单独的会计规范,导致会计信息缺乏可比性。在市场经济迅猛发展,尤其是房地产市场蓬勃发展的今天,土地流转越来越频繁,运用公允价值计量土地流转价值成为现实,从土地二级市场的转让方和受让方角度探讨我国土地流转价值计量,以期对我国土地流转相关政策的制定提供理论基础。低度不确定性的产权流转计量主要以租赁业务为例。阐述租赁业务的产权内涵、分析现行世界各国租赁会计的发展情况。以4家上市航空公司为例,阐述我国承租人和出租人的会计处理现状,并根据国际会计准则委员会提出的租赁业务新模式,分析将经营租赁承诺资本化后,将会对公司的资产、负债、流动比率、资产负债率等财务比例产生怎样的影响。结果表明,经营租赁承诺资本化后,公司的流动比率、资产负债率都较资本化前有提高。信息披露是不确定性产权流转会计的重要部分。阐述矿业权流转、土地使用权流转以及租赁资产使用权流转的信息披露问题。不确定性产权流转中最大的问题就是风险,将采取实证研究的方法分析高度不确定性产权流转、中度不确定性产权流转和低度不确定性产权流转在风险披露方面的异同,认为在高度不确定性程度下应披露更多的信息。本文的创新点有： (1)在我国特殊的公有产权制度下,以使用权流转为主的产权流转会计研究具有中国特色,在国内属首创。 (2)现行会计规范对矿产资源、土地使用权及租赁资产使用权的会计处理多以历史成本为基础,没有考虑资源的价值,本文以公允价值为计量基础,研究产权流转价值的计量与信息披露。 (3)将契约理论和不确定性理论运用到产权流转会计中,突破了会计学就会计谈会计的局限,将会计理论与产权理论、契约理论、不确定性理论密切联系在一起,弥补了产权经济理论研究的缺陷。根据不确定性程度的高低来进行会计计量和信息披露是本文的重要创新点。
[Abstract]:Property right is the foundation of market economy, property rights can promote the development of society and economy. The transfer of property rights including all property transactions and property transfer. Some part of the property transfer refers to the right to use and the right to return the transfer, such as the transfer of land use rights, mining rights transfer and leasing business. Chinese law clearly stipulates that the land and mineral resources owned by the state, people can only have the land and mineral resources of the right to use and benefit. This paper in this special public ownership system, the value theory, property rights theory, contract theory, uncertainty theory and conceptual framework of financial accounting theory, by using research methods of normative analysis and empirical analysis. Analysis of the uncertainty of part of the property transfer value, measurement and information disclosure.
According to the uncertainty degree of the transfer of property rights, property rights transfer will be divided into high uncertainty of the transfer of property rights, property rights transfer to moderate uncertainty and low uncertainty of the transfer of property rights, and constructs the theoretical framework of accounting under uncertainty of property rights transfer. Due to the uncertainty in the different levels, value measurement and information disclosure of the transfer of property rights and the choice of measurement attributes are different. The high uncertainty of the transfer of property rights, mainly to fair value measurement, the uncertainty of the transfer of property rights to moderate by historical cost and fair value measurement attributes of mixed measurement for low uncertainty of the transfer of property rights, the historical cost measurement based, supplemented by fair value measurement.
High uncertainty of property transfer measurement mainly to the mining right as an example. The mining right has great uncertainty in the exploration and exploitation of the land. Before the exchange, including the rights of mineral resources of mining right transfer, lease, cooperative management, accounting for providing information tools, must reflect these problems. The uncertainty of mining rights in order to a great extent, reflect the risk of mining rights transfer process, proposed by the circulation of mining right value measurement of fair value, to explore the value of mining rights transfer process from two angles of the transferee and transferor.
Property transfer measurement uncertainty mainly in moderate land use rights as an example. In our special property rights system, land property rights can only be part of the current accounting standards for circulation. No land transfer issued accounting standards alone, cause the accounting information lack of comparability. In the rapid development of market economy, especially the real estate market booming today, the land circulation becomes more and more frequent, the use of fair value measurement of land value to become a reality, explore the value of China's land transfer from the land market of the two the transferor and the transferee shall point to China's land circulation policies provide a theoretical foundation for the formulation.
Property transfer measurement of low uncertainty mainly in the leasing business as an example. This property leasing business connotation, analysis of the current world lease accounting development. 4 listed airlines as an example, describes the status quo of China's accounting treatment of the lessee and lessor, and according to the new business model of the international accounting standards Committee the analysis of the operating lease commitments of capital, will be the company's assets, liabilities, liquidity ratio, what impact the rate of assets and liabilities and other financial ratios. The results show that the operating lease commitments of capital, liquidity ratio, asset liability ratio is capitalized before improving.
Information disclosure is an important part of uncertainty accounting. This property transfer of mining right, land use right transfer and transfer of the right to use the leased asset information disclosure problems. The biggest problem of uncertainty in the transfer of property rights is the risk, will take the analysis to study the high uncertainty of the transfer of property rights, property rights transfer and moderate uncertainty is not low the deterministic property transfer the similarities and differences in the risk disclosure, disclose more information should be considered in the high degree of uncertainty.
The innovative points of this article are as follows:
(1) under the special public property right system in China, the study of property right circulation accounting based on the transfer of right of use is of Chinese characteristics, and it is the first one in China.
(2) the accounting treatment of mineral resources, land use rights and leasehold assets is mostly based on historical cost and does not take into account the value of resources. Based on the fair value, this paper studies the measurement and information disclosure of the value of property transfer.
(3) the contract theory and uncertainty theory to the transfer of property rights of accounting, the accounting will breakthrough the limitations of accounting accounting, accounting theory and property rights theory, contract theory, uncertainty theory closely together, to make up for the lack of research on the theory of property economy depression. According to the uncertainty degree of accounting measurement and information disclosure is an important innovation of this paper.

【学位授予单位】：湖南大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F230

【参考文献】