非货币性资产交换准则的变迁比较
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摘要
本文主要从以下四部分对非货币性资产交换准则的变迁进行了比较研究:
第一部分,引言。本部分首先论述了选题的理论和实际意义,通过对历年来非货币性资产交换准则相关文献的分析研究,指出了国内有关本题的动态。同时,提出了本文的研究方法、研究目标,即运用归纳推理法、对比分析法、统计图表法和案例分析法等方法对非货币性资产交换准则的三次变迁进行分析,指出2006年新修订的非货币性资产交换准则所体现出的会计信息的质量特征,针对近年来我国在执行非货币性资产交换准则的过程中存在的问题进行描述和剖析,并对2006年的准则中存在的问题提出相应的完善建议。此外,也总结了本文的三个研究创新点,即大量运用上市公司的案例分析每次准则修订的特征;将准则的变迁与会计质量的衡量标准结合起来;对2006年新修订的准则提出完善建议。最后,指出了本文的不足之处。
第二部分,主要是阐述非货币性资产交换准则的变迁,本部分分别阐述了1999年、2001年、2006年准则修订的历史背景,分析了每次修订后的准则的特点,并指出了1999年、2001年准则中存在的问题。即:1999年非货币性交易准则将非货性交易分为同类非货币性资产交易和不同类非货币性资产交易两种,同类非货币性资产交易采用账面价值法处理,不同类非货币性资产交易采用公允价值法处理,该准则的出现在一定程度上对非货币性资产交易起到了很好的规范作用,本部分在分析时结合了深万山资产置换的例子,指出由于在待售资产和非待售资产的划分上有很大的主观性,且在交易类型的划分也具有较大的弹性,企业仍有操纵利润的可能。2001年非货币性交易准则不再同类和不同类非货币性资产交易,在会计核算上一律使用换出资产的账面价值,这就在一定程度上减少了企业操纵利润的行为。本部分结合了兰州民百和活力28资产置换的案例,分析了企业采用变通的方法操纵利润的行为。2006年修订的非货币性资产交换准则指出非货币性交易只有在同时满足具有“商业实质”且“公允价值能够可靠计量”时,才能采用公允价值计量,在本部分中,通过与2001年非货币性交易准则的对比,分析了2006年准则的特点,并结合长虹电器资产置换的案例论述了“商业实质”判断的标准及重要性。
第三部分,着重分析了2006年新修订的非货币性资产交换准则存在的问题,并就提出的问题给出了建设性的意见。即:非货币性资产交换损益计量的问题;非货性资产交换相关税费的问题,提出了建议,即:借鉴国际会计准则确认公允价值的方法,避免人为随意操纵公允价值;防范将非货币性资产交易转化为货币性资产交易的行为;将换入、换出资产发生的相关税费计入各自成本中。
第四部分,从高质量会计准则的衡量标准则角度论述非货币性资产交换准则的历次修订是否合理。在本部分内容中,提出了衡量高质量会计准则的标准,即:满足会计信息质量相关性和可靠性的要求;能与具体会计环境相适应。通过对1999年、2001年、2006年非货币性资产交换准则的三次变迁的比较,分析了三次准则修订所引致的会计信息质量相关性及可靠性、准则制定导向的变化及仍是否存在利润操纵空间。最后,得出本文的结论:即会计准则与会计信息质量之间缺乏一种稳定的关联性,期望仅仅改变会计准则来提高会计信息质量是不现实的。因此,只有在良好的会计环境的配合和支持下,不仅非货币性资产交换准则而且其他会计准则均能成为高质量的会计准则。
The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.
Part I , foreword. This part has discussed the selected topic’s theoretical and actual significance .first , has pointed out the issue in the domestic development by analysing the relevance document to over the years studies of the non-monetary assets standards. At the same time, have proposed the main research method and target, have been to apply method such as inductive inference law , comparative analysis law , statistical chart law and case analysis law to analyse the exchanges of the standards, have pointed out the qualitative characteristics in accounting embodied out by 2006 new revise non-monetary assets exchanges criterion , have described and analysed the problem in the progress of implementating the standards in recent years,And, have submitted corresponding perfect suggestion to 2006 standards. In addition, Have summed up three innovations.Finally, have pointed out the main deficiencies.
Part II, has mainly discussed the changes of the non-monetary assets exchanges criterion.Has analysed the historical reasons that the criterion revises in 1999 , in 2001 , in 2006 , the characteristic of the criterion revising every time, and the problem of the criterion in 1999 and 2001. Namely:In 1999, Non-monetary assets exchanges was divided into two kinds,it was the same kind of non-monetary assets trades (adopts the book value method) and the different kind of non-monetary assets trades(adopts the fair value nethod). the criterion appearing had arrived at good standard effect to a certain extent to the non-monetary assets trades, this part has cited the example of deep Wan Shan replacement of assets when analysing, And point out the possibility that enterprise still has to control profit.In 2001,the criterion is no longer set apart the same kind and the defferent kind non-monetary assets trades, the book value method being put into use,which to some extent reduced the profit of enterprises controlled. This part has combined Lanzhou Minbai and vigours 28 replacement of assets case, analysed enterprise adopt the method adapting to circumstances to control profit. In 2006, the standards points out only when“fair value being able to measure reliably in satisfying have commerce essence " at the same time , ability adopt fair value measure. in the part ,mainly compare the standards in 2006 with in 2001 and point out the characteristic in 2006,and also has discussed the standard and significance that "commerce essence " judges combining with long rainbow electrical equipment replacement of assets case.
Part III, focus on analysing the problem that exists in 2006 standard, and gives out constructive suggestion.Namely: the problem that gains and losses measures of non-monetary assets exchanges;the tax problem of non-monetary assets exchanges.Suggestion: Use international accounting standards; avoid contronlling profit and so on.
Part IV , discusses the standards is rational or not from the high quality accounting standards. In this part ,brings forward the standard judging the high quality accounting standard, it is satisfied with quality of accounting correlativity and the reliability request; Can fit in with each other with concrete accounting environment. In this part, analyses relevance and reliability of the qualitative characteristics in accounting and the guiding change in standards and still whether or not existence profit space by comparising the change of criterion to in 1999 , in 2001 , in 2006.It is short of stable relevance between the standards and quality of accounting, it is unrealistic to improve quality of accounting by revising the standards. only having in perfect accounting environment, all kinds of standards can become the high quality accounting standards.
第一部分,引言。本部分首先论述了选题的理论和实际意义,通过对历年来非货币性资产交换准则相关文献的分析研究,指出了国内有关本题的动态。同时,提出了本文的研究方法、研究目标,即运用归纳推理法、对比分析法、统计图表法和案例分析法等方法对非货币性资产交换准则的三次变迁进行分析,指出2006年新修订的非货币性资产交换准则所体现出的会计信息的质量特征,针对近年来我国在执行非货币性资产交换准则的过程中存在的问题进行描述和剖析,并对2006年的准则中存在的问题提出相应的完善建议。此外,也总结了本文的三个研究创新点,即大量运用上市公司的案例分析每次准则修订的特征;将准则的变迁与会计质量的衡量标准结合起来;对2006年新修订的准则提出完善建议。最后,指出了本文的不足之处。
第二部分,主要是阐述非货币性资产交换准则的变迁,本部分分别阐述了1999年、2001年、2006年准则修订的历史背景,分析了每次修订后的准则的特点,并指出了1999年、2001年准则中存在的问题。即:1999年非货币性交易准则将非货性交易分为同类非货币性资产交易和不同类非货币性资产交易两种,同类非货币性资产交易采用账面价值法处理,不同类非货币性资产交易采用公允价值法处理,该准则的出现在一定程度上对非货币性资产交易起到了很好的规范作用,本部分在分析时结合了深万山资产置换的例子,指出由于在待售资产和非待售资产的划分上有很大的主观性,且在交易类型的划分也具有较大的弹性,企业仍有操纵利润的可能。2001年非货币性交易准则不再同类和不同类非货币性资产交易,在会计核算上一律使用换出资产的账面价值,这就在一定程度上减少了企业操纵利润的行为。本部分结合了兰州民百和活力28资产置换的案例,分析了企业采用变通的方法操纵利润的行为。2006年修订的非货币性资产交换准则指出非货币性交易只有在同时满足具有“商业实质”且“公允价值能够可靠计量”时,才能采用公允价值计量,在本部分中,通过与2001年非货币性交易准则的对比,分析了2006年准则的特点,并结合长虹电器资产置换的案例论述了“商业实质”判断的标准及重要性。
第三部分,着重分析了2006年新修订的非货币性资产交换准则存在的问题,并就提出的问题给出了建设性的意见。即:非货币性资产交换损益计量的问题;非货性资产交换相关税费的问题,提出了建议,即:借鉴国际会计准则确认公允价值的方法,避免人为随意操纵公允价值;防范将非货币性资产交易转化为货币性资产交易的行为;将换入、换出资产发生的相关税费计入各自成本中。
第四部分,从高质量会计准则的衡量标准则角度论述非货币性资产交换准则的历次修订是否合理。在本部分内容中,提出了衡量高质量会计准则的标准,即:满足会计信息质量相关性和可靠性的要求;能与具体会计环境相适应。通过对1999年、2001年、2006年非货币性资产交换准则的三次变迁的比较,分析了三次准则修订所引致的会计信息质量相关性及可靠性、准则制定导向的变化及仍是否存在利润操纵空间。最后,得出本文的结论:即会计准则与会计信息质量之间缺乏一种稳定的关联性,期望仅仅改变会计准则来提高会计信息质量是不现实的。因此,只有在良好的会计环境的配合和支持下,不仅非货币性资产交换准则而且其他会计准则均能成为高质量的会计准则。
The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.
Part I , foreword. This part has discussed the selected topic’s theoretical and actual significance .first , has pointed out the issue in the domestic development by analysing the relevance document to over the years studies of the non-monetary assets standards. At the same time, have proposed the main research method and target, have been to apply method such as inductive inference law , comparative analysis law , statistical chart law and case analysis law to analyse the exchanges of the standards, have pointed out the qualitative characteristics in accounting embodied out by 2006 new revise non-monetary assets exchanges criterion , have described and analysed the problem in the progress of implementating the standards in recent years,And, have submitted corresponding perfect suggestion to 2006 standards. In addition, Have summed up three innovations.Finally, have pointed out the main deficiencies.
Part II, has mainly discussed the changes of the non-monetary assets exchanges criterion.Has analysed the historical reasons that the criterion revises in 1999 , in 2001 , in 2006 , the characteristic of the criterion revising every time, and the problem of the criterion in 1999 and 2001. Namely:In 1999, Non-monetary assets exchanges was divided into two kinds,it was the same kind of non-monetary assets trades (adopts the book value method) and the different kind of non-monetary assets trades(adopts the fair value nethod). the criterion appearing had arrived at good standard effect to a certain extent to the non-monetary assets trades, this part has cited the example of deep Wan Shan replacement of assets when analysing, And point out the possibility that enterprise still has to control profit.In 2001,the criterion is no longer set apart the same kind and the defferent kind non-monetary assets trades, the book value method being put into use,which to some extent reduced the profit of enterprises controlled. This part has combined Lanzhou Minbai and vigours 28 replacement of assets case, analysed enterprise adopt the method adapting to circumstances to control profit. In 2006, the standards points out only when“fair value being able to measure reliably in satisfying have commerce essence " at the same time , ability adopt fair value measure. in the part ,mainly compare the standards in 2006 with in 2001 and point out the characteristic in 2006,and also has discussed the standard and significance that "commerce essence " judges combining with long rainbow electrical equipment replacement of assets case.
Part III, focus on analysing the problem that exists in 2006 standard, and gives out constructive suggestion.Namely: the problem that gains and losses measures of non-monetary assets exchanges;the tax problem of non-monetary assets exchanges.Suggestion: Use international accounting standards; avoid contronlling profit and so on.
Part IV , discusses the standards is rational or not from the high quality accounting standards. In this part ,brings forward the standard judging the high quality accounting standard, it is satisfied with quality of accounting correlativity and the reliability request; Can fit in with each other with concrete accounting environment. In this part, analyses relevance and reliability of the qualitative characteristics in accounting and the guiding change in standards and still whether or not existence profit space by comparising the change of criterion to in 1999 , in 2001 , in 2006.It is short of stable relevance between the standards and quality of accounting, it is unrealistic to improve quality of accounting by revising the standards. only having in perfect accounting environment, all kinds of standards can become the high quality accounting standards.
引文
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2张为国、赵宇龙:会计计量、公允价值与现值——FASB第7辑财务会计概念公告概览.会计研究.2005,(5),9~15.
3宋德亮:公允价值的相关性和可靠性的理论分析.上海会计.2002,(4),44~46.
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