“三无”权益投资的会计处理方法研究

发布时间：2018-06-06 15:20

本文选题：会计准则 + 公允价值　；参考：《财政部财政科学研究所》2015年硕士论文

【摘要】：本文研究目的是讨论解决“三无”权益投资的会计处理方法(“三无”权益投资即对被投资单位不形成控制、共同控制或重大影响、无公开市场报价、公允价值不能可靠计量的权益投资)。基于我国现行会计准则与所处会计环境,以会计质量特征要求为理论依据,针对长期股权投资准则将“三无”权益投资移除规范范围的会计政策变更事实,本文采取构建会计信息质量特征理论模型、国际会计处理对比分析法和真实案例分析法等研究方法,得出了“三无”权益投资在现行我国会计准则下会计处理方法,如果适用金融工具两分类法,则可采取的更合理的会计处理方法,以及适用两分类法的环境限制和对策。结合相关性、可比性、实质重于形式的原则,本文认为“三无”权益投资作为金融资产规范,比作为长期股权投资规范确实更为合理,认可该会计政策变更。根据企业持有该类权益投资的意愿和金融资产分类的规范,认为“三无”权益投资应作为可供出售金融资产规范。结合《企业会计准则2006》和其后财政部印发与印发修订的其他准则,本文确定的具体计量方法如下：以成本计量；利得计入当期损益；以未来现金流法确认减值,并不得转回；当公允价值可以可靠计量时,改用公允价值计量,损益计入所有者权益；原公允价值计量的权益工具公允价值不再能够可靠计量时,改用成本计量,以重分类日的公允价值或账面减值作为成本,原计入所有者权益的利得或损失仍保留。以上计量方法虽然可行,但仍存在一些问题：金融工具计量与确认准则中,要求所有金融资产以公允价值初始确认；其减值方法本身就是公允价值的估值方法；与公允价值相比,金融工具的历史成本缺乏相关性；对企业未来经营可能造成不必要波动。IASB于2009年11月发布了IFRS 9金融工具,提出了金融工具的两分类法,并于2010年10月发布的IFRS修正稿中删除了IAS 39里面关于公允价值例外的两个段落,并在解释中明确说明,取消了公允价值例外,所有的权益工具均采用公允价值计量。本文认为,如果我国准则也应用这种金融资产两分类法,意味着删除公允价值例外,将“三无”权益投资以公允价值计量。如果采取这种计量方法,本文经过两方面的论证,认为上述问题可得解决。在这种方法下,“三无”权益投资可以更好地实现会计反映。本文一方面研究了IASB与FASB使用两分类法的历史进程,另一方面根据IASB概念框架中的会计质量特征要求,以及会计信息要符合成本会计效应,展开了细致分析,得出结论为“三无”权益投资使用公允价值计量更符合会计质量特征的要求,但成本效益性目前仍难以衡量。在金融资产两分类法下,“三无”权益投资具体会计处理方法如下：如果投资方持有并非为打算出售,并且没有考虑追加投资形成企业合并,即可作为以公允价值计量且其变动计入其他综合收益的权益工具；反之,则作为以公允价值计量且其变动计入当期损益的权益工具。作为以公允价值计量且其变动计入其他综合收益的权益工具：初始确认采用公允价值估值技术进行估值,以公允价值计量。后续公允价值变动计入其他综合收益,不得转出。现金股利等利得或损失在被投资单位宣告发放时确认,计入当期损益。不得重分类。作为以公允价值计量且其变动计入当期损益的权益工具：初始确认采用公允价值估值技术进行估值,以公允价值计量。后续公允价值变动计入当期损益。现金股利等利得或损失在被投资单位宣告发放时确认,计入当期损益。不得重分类。虽然金融工具两分类法为目前较优的会计处理方法,但公允价值估值技术欠缺、难以实现成本效益性、法律政策与监管环境不完善等因素,使其在我国的应用仍然障碍重重。为更形象地说明“三无”权益投资的会计处理,本文举例社保基金会出资100亿元收购国家开发银行2.19%股份的真实案例,对社保基金会可能进行的会计处理进行了模拟,分别模拟了社保基金会在2011年6月初始确认时做的会计处理、在2012年7月国家开发银行宣告发放现金股利时所做的会计处理、2014年7月会计政策变更时所做的会计调整,再进一步模拟了假设2011年6月起就应用IFRS 9对金融资产的规范进行计量,社保基金会可能对此做的会计处理,并对每一种处理方法进行其合理性的分析,印证了以上的结论。
[Abstract]:The purpose of this study is to discuss the accounting treatment method for solving "three noties" equity investment ("three noties" equity investment, that is, no control, common control or significant influence, undisclosed market quotations, and unreliable measurement of fair value.) based on the current accounting standards and the accounting environment in China, the accounting environment is based on the accounting environment. The quality characteristic requirements are the theoretical basis and the fact that the "three noties" equity investment is removed from the standard scope of the accounting policy change in view of the long-term equity investment criterion. This paper takes the construction of the theoretical model of the quality characteristics of accounting information, the comparative analysis method of international accounting treatment and the real case analysis method and so on, and draws the "three noes" equity investment. Under the current accounting standards of our country, if the method of accounting treatment is applicable to the two categories of financial instruments, the more reasonable accounting treatment method can be adopted, and the environmental restrictions and Countermeasures applicable to the two classification method. As a long-term equity investment specification, it is indeed more reasonable to approve the change in the accounting policy. According to the willingness of the enterprise to hold this type of equity investment and the specification of the classification of financial assets, it is considered that the "three non" equity investment should be used as a standard for the sale of financial assets. The specific measurement methods identified in this article are as follows: cost measurement; profit in the current profit and loss; to confirm the impairment by the future cash flow method and not to be returned; when the fair value can be measured reliably, the fair value is used, the profit and loss are taken into the owner's rights and interests; the fair value of the equity instruments of the original value measurement is no longer available. When it is reliable enough to measure, use the cost measurement with the fair value or the book reduction of the reclassified day as the cost, the gains or losses of the original owner's equity are still retained. Although the above measurement method is feasible, there are still some problems: in the standards of measurement and confirmation of financial instruments, all financial assets are required to be initially confirmed at fair value; Its reduction method itself is the valuation method of fair value; compared with the fair value, the historical cost of the financial instruments is lack of relevance; the future operation of the enterprise may cause unnecessarily volatility.IASB issued the IFRS 9 financial instruments in November 2009, proposed a dual division of financial instruments, and a revised IFRS release issued in October 2010. In the explanation, the two paragraphs on the fair value exception in IAS 39 are deleted, and in the explanation, it is clear that the fair value exception is cancelled, and all rights and interests instruments are measured in fair value. If this method is adopted, this method is proved to be solved by two aspects. Under this method, the "three non" equity investment can better realize the accounting reflection. On the one hand, this paper studies the historical process of the use of IASB and FASB, on the other hand, according to the conceptual framework of IASB. The quality characteristics of accounting and the accounting information should be in accordance with the cost accounting effect, and a detailed analysis is carried out. The conclusion is that the use of fair value measurement in the "three non" equity investment is more in line with the requirements of the characteristics of accounting quality, but the cost-effectiveness is still difficult to measure at present. Under the two classification of gold financing production, the "three nos" equity investment is made. The methods of experience are as follows: if the investor holds not for the intention to sell, and does not consider an additional investment to form an enterprise merger, it can be used as an equity tool to measure the fair value and to account for other comprehensive benefits; conversely, it is a equity instrument that is measured in the fair value and its changes are taken into the current profit and loss. An equity instrument that is measured at fair value and its changes are included in other comprehensive benefits: the initial confirmation is valued by the fair value valuation technology and measured at fair value. The subsequent fair value changes are counted in other comprehensive benefits and may not be transferred out. The gains or losses of cash dividends, such as cash dividends, are confirmed at the time of the issuance of the investment unit, and are included in the current loss. It is not reclassified. As an equity instrument that is measured at the fair value and its changes are included in the profit and loss of the current period, the initial confirmation is valued by the fair value valuation technique, measured at the fair value. The subsequent fair value changes are taken into the current profit and loss. The profits or losses of the cash dividend, such as the cash dividend, are confirmed and included in the period. Although the two classification method of financial instruments is a better method of accounting treatment at present, the technology of fair value valuation is short, it is difficult to realize the cost benefit, the legal policy and supervision environment are not perfect and so on, which make its application in our country still a lot of obstacles. This paper gives an example of the real case of 10 billion yuan to buy 2.19% shares of the National Development Bank, and simulates the possible accounting treatment of the social security foundation, which simulates the accounting treatment made by the social security foundation at the beginning of June 2011, and the State Development Bank announced the cash dividend in July 2012. The accounting treatment done, the accounting adjustment made in July 2014 when the accounting policy changes, further simulated the assumption that the IFRS 9 was used to measure the standard of financial assets in June 2011, and the social security foundation could deal with it, and analyzed the reasonableness of each method, and confirmed the above conclusion.
【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】：2015
【分类号】：F275

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