债务重组准则的应用研究

发布时间：2018-07-29 12:38

【摘要】：2006年2月15日，财政部正式颁发的企业会计准则包含1项基本会计准则和38项具体会计准则。这次颁发的会计准则实现了与国际财务报告准则的实质性趋同，是我国会计发展史上的一个新的里程碑。这次颁发的会计准则较原会计准则变化很大，其中变化比较大的准则之一就是债务重组准则。债务重组准则至1998年颁布以来，先后经历了2001年和2006年两次大的修订。该准则的修订过程是会计信息质量特征相关性和可靠性权衡的过程，，也是上市公司与相关监管部门相互博弈的结果。1998年和2001年颁发的债务重组准则在实际执行过程中，都出现了较为严重的盈余管理现象。在会计准则国际趋同的大背景下，2006年对债务重组准则再次进行修改，重新引入公允价值和将债务重组损益计入到当期损益，但是在实际执行中仍然遇到许多问题。本文通过介绍债务重组准则的变迁过程，借助博弈论和会计寻租相关理论，指出了我国现行债务重组准则在实际执行过程中所存在的问题：企业出现财务困难界定困难；公允价值仍然难以准确计量；加重债务人税务负担；许多企业特别是ST类企业，仍然利用债务重组进行盈余管理，将债务重组作为企业的一棵“救命稻草”，达到保壳等目的，并分析了出现这些问题的原因：债务重组准则制定有缺陷、市场体制不健全、政府监管不严等。本文最后，针对这些问题如何解决以及如何进一步完善债务重组准则提出了一些改进建议。
[Abstract]:On February 15, 2006, the accounting standards for enterprises issued by the Ministry of Finance include 1 basic accounting standard and 38 specific accounting standards. The issue of accounting standards has realized the substantive convergence with the international financial reporting standards, which is a new milestone in the history of accounting development in China. The accounting standards issued this time are much different from the original accounting standards, one of which is debt restructuring standards. Since its promulgation in 1998, the debt restructuring guidelines have undergone two major revisions in 2001 and 2006. The revision process of the standards is a process of balancing the quality characteristics of accounting information and reliability, and is also the result of a game between listed companies and relevant regulatory authorities. The debt restructuring standards issued in 1998 and 2001 are implemented in practice. There are more serious earnings management phenomenon. Under the background of international convergence of accounting standards, the debt restructuring standards were revised again in 2006 to reintroduce fair value and take debt restructuring gains and losses into account in the current period. However, there are still many problems in the actual implementation. By introducing the changing process of debt restructuring criterion, with the help of game theory and accounting rent-seeking theory, this paper points out the problems existing in the actual implementation of the current debt restructuring standards in China: the difficulty in defining the financial difficulties of enterprises; Fair value is still difficult to accurately measure; increase the tax burden of debtors; many enterprises, especially those in the St category, still use debt restructuring for earnings management, regard debt restructuring as a "life-saving straw" for an enterprise, and achieve the purpose of preserving the shell, etc. The causes of these problems are analyzed, such as defects in the formulation of debt restructuring criteria, imperfect market system, lax government supervision, and so on. At the end of this paper, some suggestions on how to solve these problems and how to improve the debt restructuring criteria are put forward.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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