收入费用观与资产负债观在我国企业会计中的应用研究

发布时间：2018-06-10 06:48

本文选题：资产负债观 + 收入费用观　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：在我国市场经济快速发展、会计环境发生变化、会计准则国际化趋同的背景下,我国逐步引入资产负债观,使之与收入费用观一并指导着我国会计准则的制定和实施。本文以我国会计准则中体现收入费用观向资产负债观转变的相关规定为基础,通过归纳总结、比较分析、案例分析等方法,对我国收入费用观和资产负债观的应用进行研究。针对我国收入费用观向资产负债观转变过程中,实务操作出现的问题,提出的一般性的改进意见和具体措施。希望能够帮助企业理解两者对准则制定的影响,更好地理清经济事项的实质、恰当应用相应的会计处理方法,以保障会计信息质量的可靠性、相关性。本文主要包括以下六个部分：第一部分从国际和国内会计环境、收益计量观的选择现状两个方面对研究背景进行阐述,并从加强概念认识、指导实务操作、提供有效的会计信息三个方面阐述研究意义,对国内外关于收入费用观与资产负债观的相关文献进行简要总结。第二部分对收入费用观与资产负债观的相关概念进行了界定和比较,并梳理了收入费用观与资产负债观取向变迁的三个阶段。第三部分概括了我国会计准则运用收入费用观与资产负债观的总体情况,重点从会计理论、账务处理、财务报表披露三个方面,列举了我国会计准则中体现由收入费用观向资产负债观转变的相关规定,分析我国引入资产负债观所考虑的因素,并以三一重工为例阐述资产负债观的引入对具体企业账务处理及财务列报的影响。第四部分提出我国由收入费用观向资产负债观转变过程中实务操作存在问题。其中包括公允价值应用问题、资产减值应用存在的问题、其他综合收益应用存在的问题、我国市场中一定特定事项在运用资产负债观时存在的问题。第五部分针对引入资产负债观实务操作中出现的问题,提出改进措施。第六部分对文章进行总结,概括并再次系统地梳理文章脉络。
[Abstract]:Under the background of the rapid development of market economy, the change of accounting environment and the internationalization of accounting standards, China has gradually introduced the concept of assets and liabilities. This paper is based on the relevant provisions of our accounting standards which reflect the transformation of income and expenses to the view of assets and liabilities, and makes a comparative analysis by summarizing and summarizing, and comparing and analyzing the accounting standards of our country by means of summing up the concept of income and expenses as well as guiding the formulation and implementation of accounting standards in our country. This paper studies the application of income and expense view and asset liability view in China by case analysis and other methods. In view of the problems in practical operation in the course of the transformation from income and expenses to assets and liabilities, this paper puts forward some general suggestions and concrete measures for improvement. It is hoped that it can help enterprises understand the impact of the two on the establishment of standards, better clarify the essence of economic matters, and apply appropriate accounting treatment methods to ensure the reliability of the quality of accounting information. Relevance. This paper mainly includes the following six parts: the first part expounds the research background from the international and domestic accounting environment, the choice of income measurement view, and from strengthening the concept understanding, guiding the practical operation, Provide effective accounting information in three aspects of the significance of the study, In the second part, the author defines and compares the concepts of income cost and asset liability. The third part summarizes the general situation of the application of the income and expense view and the asset-liability view in our country, especially from the accounting theory, the accounting treatment, the three stages of the change of the view of income and expense and the view of assets and liabilities, the third part summarizes the general situation of our country's accounting standards. In the three aspects of financial statement disclosure, this paper enumerates the relevant provisions of our country's accounting standards that reflect the transformation from income and expenses to assets and liabilities, and analyzes the factors considered in introducing the concept of assets and liabilities in our country. Taking Sany heavy Industry as an example, this paper expounds the influence of the introduction of the concept of assets and liabilities on the accounting treatment and financial presentation of specific enterprises. The fourth part points out the problems existing in the practical operation in the process of the transformation from income and expenses to the view of assets and liabilities in China. These include the application of fair value, the problems existing in the application of impairment of assets, and other problems existing in the application of comprehensive income, The fifth part aims at the problems in the practical operation of introducing the concept of assets and liabilities, and puts forward the improvement measures. The sixth part summarizes the article. Summarize and again systematically comb the context of the article.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F231.5;F275

【参考文献】