我国政府补助会计处理问题研究

发布时间：2018-05-27 16:26

本文选题：政府补助 + 会计处理　；参考：《长安大学》2017年硕士论文

【摘要】：政府补助作为政府直接参与和干预企业经济的一种方式,体现了政府与企业之间的密切联系,对提高我国经济运行效率、优化市场资源配置具有积极的影响。目前我国大多数上市公司主要依据《企业会计准则第16号-政府补助》(以下简称CAS16)对政府补助进行会计处理,但对于政府补助在概念界定、初始确认和后续计量时涉及的具体实务问题应如何解决,CAS16中并未予以明确,造成了相同实务问题中会计处理的不一致,影响着财务数据的列报披露和会计信息使用者的决策判断。由此可见,有必要对上市公司收到政府补助的相关会计处理的问题展开深入研究。本文将《国际会计准则第20号-政府补助会计和政府援助的披露》(以下简称IAS20)和CAS16作为主要理论依据和研究基础,同时还借鉴了我国2016年新发布的《企业会计准则第16号-政府补助(征求意见稿)》中的相关内容,认为目前我国政府补助在进行会计处理时主要存在以下三个方面问题:第一,当上市公司收到政府补助时对补助的界定存在认知误区,即难以区分政府补助和政府资本性投入、无法准确对政府补助予以分类;第二,在初始确认时,对于特殊情况下政府补助的确认时点有待进一步明确,如附有验收条件的政府补助、暂无批文的政府补助等;第三,在后续计量时,关于政府补助会计科目的选择、财政贴息等特殊类别补助计量方法的选择、与资产有关政府补助所形成的递延收益的摊销问题等。最后,本文针对以上的问题分别提出了对应的改进建议,如以资金的意图和实质作为判断标准对补助进行正确界定和分类、以会计核算理论和会计信息质量要求作为基本出发点以解决初始入账和后续计量问题等。通过这些改进旨在弥补现有规范的不足和空缺,进一步完善我国财务会计理论体系,并为上市公司实务处理提供指导和借鉴。
[Abstract]:Government subsidy, as a way for the government to directly participate in and intervene in the enterprise economy, reflects the close relationship between the government and the enterprise, and has a positive impact on improving the efficiency of economic operation and optimizing the allocation of market resources. At present, most listed companies in our country mainly deal with government subsidies according to Accounting Standards for Enterprises No. 16-Government subsidies (hereinafter referred to as CAS16), but the concept of government subsidies is defined. How the specific practical issues involved in initial recognition and subsequent measurement should be resolved without clarity in CAS16, resulting in inconsistencies in accounting treatment in the same substantive issues, It affects the presentation and disclosure of financial data and the decision judgment of accounting information users. Therefore, it is necessary to conduct a deep study on the related accounting treatment of the listed companies receiving government subsidies. In this paper, International Accounting Standard No. 20-Disclosure of Government subsidy Accounting and Government Aid (IAS20) and CAS16 are taken as the main theoretical basis and research basis. At the same time, it also draws lessons from the relevant contents of the newly issued Accounting Standards for Enterprises No. 16 (draft for solicitation of opinions) in 2016, and points out that there are three main problems in the accounting treatment of government subsidies in China at present: first, When the listed company receives the government subsidy, there are some cognitive misunderstandings on the definition of the subsidy, that is, it is difficult to distinguish between the government subsidy and the government capital input, and it is impossible to classify the government subsidy accurately. For special circumstances, the time of recognition of government subsidies needs to be further clarified, such as government subsidies with acceptance conditions, government subsidies with no approval for the time being, and so on. Third, in the subsequent measurement, the choice of accounting subjects for government subsidies should be discussed. The choice of special kinds of subsidies such as financial discounted interest, the amortization of deferred income caused by government subsidies related to assets, etc. Finally, this paper puts forward corresponding suggestions to improve the above problems, such as the intention and substance of funds as the criterion to define and classify the subsidy correctly. Taking the accounting theory and the quality requirement of accounting information as the basic starting point to solve the problems of initial entry and subsequent measurement etc. The purpose of these improvements is to make up for the deficiencies and gaps in the existing norms, to further improve the theoretical system of financial accounting in China, and to provide guidance and reference for the practical handling of listed companies.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

【参考文献】