IFRS16对东方航空的预期影响及对策探讨

发布时间：2018-02-13 14:08

本文关键词： 租赁融资租赁经营租赁国际租赁准则 IFRS16　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：租赁作为企业重要的融资渠道,在国民经济中发挥着越来越重要的作用。但是现行会计准则对租赁交易的会计处理方式一直受到国际社会的诟病。一方面,经营租赁产生的权利和义务并不在承租人的财务报表中所反映,使得经营租赁成为一种表外融资;另一方面,现行准则中对经营租赁和融资租赁的分类过于依赖泾渭分明的界限,导致经济实质相似的交易会计处理方式却不同,降低了财务报表的可比性。为解决此问题,2006年IASB和FASB将租赁准则列为联合项目之一,以期解决现行租赁准则导致表外融资这一问题。然而原本计划在2011年推出的新国际租赁准则却由于各种原因而一拖再拖,IASB和FASB在2010年和2013年两次联合发布征求意见稿,终于在2016年1月正式发布新准则。新准则分为IASB发布的IFRS16和FASB发布的ASC842两个版本,二者对于承租人的处理等方面有所不同,但是都是以使用权模型为基础。使用权模型,是指租赁交易发生时,承租人应当将其产生的使用权确认为一项资产,将其产生的租金应付义务确认为一项租赁负债。这一模型防止了企业利用经营租赁进行表外融资,从而提高了财务信息的质量。我国租赁市场在上世纪80年代形成之后,经过30年的不断发展,租赁已在航空、医药、基建等与国民经济息息相关的重大领域成为主要融资方式之一。由于IFRS16是在2019年1月1日开始生效,在与国际会计准则趋同的趋势下,我国租赁行业和会计准则制定机构都将面临如何应对这租赁会计准则修订所带来的影响。本文首先分析了现行租赁准则所存在的缺陷,然后对新国际租赁准则IFRS16从修订历程到内容予以详细的分析和评价,在此基础上,分析了我国租赁市场的现状,包括租赁行业和与租赁密切相关的航空业,并以航空业代表性企业东方航空为例,通过比较现行准则和IFRS16对于租赁业务在账务处理和财报列报、披露等方面的不同,来直观的反映IFRS16对于租赁市场参与者和相关行业的影响,最后提出了一些关于如何应对IFRS16的建议。
[Abstract]:As an important financing channel for enterprises, leasing plays a more and more important role in the national economy. However, the current accounting standards for the accounting treatment of leasing transactions have been criticized by the international community. On the one hand, The rights and obligations arising from an operating lease are not reflected in the lessee's financial statements, making the operating lease an off-balance-sheet financing; on the other hand, The classification of operating leases and financial leases in the current standards relies too heavily on distinct boundaries, resulting in different accounting approaches to transactions that are substantially similar in economy. The comparability of financial statements has been reduced. In 2006, IASB and FASB included leasing standards as one of the joint projects. The aim is to solve the problem of off-balance-sheet financing caused by the current lease guidelines. However, the new international lease guidelines, which were originally scheduled to be introduced in 2011, have been delayed for various reasons and have been jointly issued by the IASB and FASB on 2010 and 2013 for their opinions. Finally, in January 2016, the new guidelines were officially released. The new guidelines are divided into two versions: IFRS16 released by IASB and ASC842 released by FASB. The two versions are different in terms of how to deal with the lessee, but both are based on the model of the right to use. When a lease transaction occurs, the lessee shall recognize the right of use generated by the lease transaction as an asset, and the obligation of rent payable arising from it as a lease liability. This model prevents the enterprise from using the operating lease for off-balance-sheet financing. This has improved the quality of financial information. After the formation of the leasing market in -20s, after 30 years of continuous development, leasing has been in aviation, medicine, Infrastructure and other important areas closely related to the national economy have become one of the main financing methods. Since IFRS16 came into effect on January 1st 2019, under the trend of convergence with international accounting standards, How to deal with the influence brought by the revision of leasing accounting standards will be faced by the leasing industry and accounting standard-setters in China. Firstly, this paper analyzes the defects of the current lease standards. Based on the detailed analysis and evaluation of the new international leasing standard IFRS16 from the revision process to the content, this paper analyzes the current situation of the leasing market in China, including the leasing industry and the aviation industry, which is closely related to the lease. Taking China Eastern Airlines, a representative enterprise in the aviation industry, as an example, by comparing the current standards with the differences between IFRS16 and the leasing business in the aspects of accounting treatment, financial statement presentation, disclosure and so on, To reflect the impact of IFRS16 on rental market participants and related industries. Finally, some suggestions on how to deal with IFRS16 are put forward.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.49;F562.6

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