收入确认与计量的经济学机理、披露质量及准则改进

发布时间：2018-01-04 04:10

本文关键词：收入确认与计量的经济学机理、披露质量及准则改进　出处：《郑州航空工业管理学院》2017年硕士论文　论文类型：学位论文

【摘要】：收入准则中确认与计量的规定直接关系到企业所提供的收入信息的质量,而现实中收入准则总是在不断地修订,每次修订又都需要付出巨大的修订和转换成本。因而,有必要从收入产生的根源上探究其确认与计量的规律,以求提高收入准则制定的科学性,进而减少其变动的频度。以往的相关研究大多从表象问题出发,本文则认为,从经济学的角度解释收入,并寻找收入确认与计量的经济学机理和一般规律,应当是治本之策。本文的研究内容及逻辑思路是:首先,通过对经济学中收益概念的回顾,建立其与会计学收入间的联系,并进一步寻找收入确认与计量的经济学机理;其次,利用信息披露与确认、计量的关系,借助于现行会计准则下收入信息披露的案例分析,探讨现行准则中确认与计量存在的缺陷;再者,以经济学机理为理论基础,对国内外收入准则的历史变迁所依赖的经济环境进行分析,剖析收入的确认与计量中存在的种种问题及其原因;最后,总结提出收入准则制定的规律性要求,在此基础上对未来收入准则的修订趋势做出展望。在研究过程中,运用演绎法、文献研究法、比较研究法,发现会计学收入应是经济学总收益的会计表现,而经济学总收益的实现机理应当是:在明晰的产权制度保障下,卖方按照契约将商品的控制权转移给买方,在取得向买方收款的权利时,按照所让渡商品的交换价值确认收入。这应是收入确认与计量的根本性规律所在。通过信息披露的实际案例分析,验证了现行收入准则在“风险报酬转移”模型的设计与判断、公允价值计量属性的运用等方面,并没有完全符合这一规律的要求。运用历史分析法,发现收入准则(制度)的变迁中并未完全遵循经济学机理,从而导致收入准则需要不断修改。因此,准则制定者应当按照经济学机理分析的方向进行回归,我国收入准则的修订同样应朝着这一方向发展。会计学收入应以经济学总收益为本源、收入确认与计量应体现收入的经济学机理、未来收入准则修订应遵循的规律性要求等,这些预期可能会对未来收入准则的改进提供理论指导,期望成为本文的一点理论贡献。但因本人知识的局限性,文中经济学机理的分析未必充分完善,有待进一步探讨。
[Abstract]:Confirm the quality regulations and measurement is directly related to the information provided by enterprises income income criteria, and real income criteria are constantly revised and revised every revision will need to pay huge cost and conversion. Therefore, it is necessary to generate income from sources on the confirmation and measurement of the law, in order to science improve the income standards, thereby reducing the frequency of the change. Previous studies mostly from the appearance point of view, this paper believes that the interpretation of income from the perspective of economics, and to find the income confirmation and measurement of the economic mechanism and the general rule, should be the fundamental strategy. The research content and the logic of this article is: first of all, through the review of the income concept in economics, and establish the relationship between accounting income and economic mechanism, further search for the confirmation and calculation of income; second, the use of information The relationship between disclosure and recognition, measurement, disclosure of information by means of income of the current accounting standards of the case analysis, discussion and defects existing in the existing standards of measurement confirmation; moreover, the mechanism of economics as the theoretical basis, historical changes of domestic and foreign revenue standards depends on the economic environment analysis, analysis of existing problems of income the confirmation and measurement of its causes; finally, summarizes the regularity of income standards, revised trend of future income criterion based on prospect. In the course of the study, using the deductive method, literature research method, comparative research method, found that the accounting income should be accounting economics of total revenue, and implementation the mechanism of economic total revenue should be in the right of property clear, the seller to the buyer in accordance with the control of goods will be made in the contract, the buyer the right to receive payment When, according to the exchange value of goods delivered to recognition of revenue. This should be where the fundamental rules of revenue recognition and measurement. Through actual case analysis of information disclosure, to verify the current income criteria in the design and determine the risk premium transfer model, fair value measurement is of use, does not fully comply with the the requirements of the law. The use of historical analysis, found that the income criterion (system) changes did not fully adhere to economic mechanism, resulting in income guidelines need to be revised. Therefore, standard setters should be carried out in accordance with the regression analysis of the mechanism for economic science, revision of China's income standards should also move in this direction accounting income should be based on economics. The total revenue for the source, income confirmation and measurement should reflect the economic mechanism of income, future income amendments should follow the laws and rules etc., These expectations may provide theoretical guidance for the improvement of future income criteria, which is expected to become a theoretical contribution of this paper. But due to the limitations of my knowledge, the analysis of the economic mechanism in this article is not necessarily perfect, and needs further exploration.

【学位授予单位】：郑州航空工业管理学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F224

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