發(fā)布時(shí)間：2018-06-10 06:48

  本文選題：資產(chǎn)負(fù)債觀 + 收入費(fèi)用觀　； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文

【摘要】：在我國(guó)市場(chǎng)經(jīng)濟(jì)快速發(fā)展、會(huì)計(jì)環(huán)境發(fā)生變化、會(huì)計(jì)準(zhǔn)則國(guó)際化趨同的背景下,我國(guó)逐步引入資產(chǎn)負(fù)債觀,使之與收入費(fèi)用觀一并指導(dǎo)著我國(guó)會(huì)計(jì)準(zhǔn)則的制定和實(shí)施。 本文以我國(guó)會(huì)計(jì)準(zhǔn)則中體現(xiàn)收入費(fèi)用觀向資產(chǎn)負(fù)債觀轉(zhuǎn)變的相關(guān)規(guī)定為基礎(chǔ),通過(guò)歸納總結(jié)、比較分析、案例分析等方法,對(duì)我國(guó)收入費(fèi)用觀和資產(chǎn)負(fù)債觀的應(yīng)用進(jìn)行研究。針對(duì)我國(guó)收入費(fèi)用觀向資產(chǎn)負(fù)債觀轉(zhuǎn)變過(guò)程中,實(shí)務(wù)操作出現(xiàn)的問(wèn)題,提出的一般性的改進(jìn)意見(jiàn)和具體措施。希望能夠幫助企業(yè)理解兩者對(duì)準(zhǔn)則制定的影響,更好地理清經(jīng)濟(jì)事項(xiàng)的實(shí)質(zhì)、恰當(dāng)應(yīng)用相應(yīng)的會(huì)計(jì)處理方法,以保障會(huì)計(jì)信息質(zhì)量的可靠性、相關(guān)性。 本文主要包括以下六個(gè)部分： 第一部分從國(guó)際和國(guó)內(nèi)會(huì)計(jì)環(huán)境、收益計(jì)量觀的選擇現(xiàn)狀兩個(gè)方面對(duì)研究背景進(jìn)行闡述,并從加強(qiáng)概念認(rèn)識(shí)、指導(dǎo)實(shí)務(wù)操作、提供有效的會(huì)計(jì)信息三個(gè)方面闡述研究意義,對(duì)國(guó)內(nèi)外關(guān)于收入費(fèi)用觀與資產(chǎn)負(fù)債觀的相關(guān)文獻(xiàn)進(jìn)行簡(jiǎn)要總結(jié)。 第二部分對(duì)收入費(fèi)用觀與資產(chǎn)負(fù)債觀的相關(guān)概念進(jìn)行了界定和比較,并梳理了收入費(fèi)用觀與資產(chǎn)負(fù)債觀取向變遷的三個(gè)階段。 第三部分概括了我國(guó)會(huì)計(jì)準(zhǔn)則運(yùn)用收入費(fèi)用觀與資產(chǎn)負(fù)債觀的總體情況,重點(diǎn)從會(huì)計(jì)理論、賬務(wù)處理、財(cái)務(wù)報(bào)表披露三個(gè)方面,列舉了我國(guó)會(huì)計(jì)準(zhǔn)則中體現(xiàn)由收入費(fèi)用觀向資產(chǎn)負(fù)債觀轉(zhuǎn)變的相關(guān)規(guī)定,分析我國(guó)引入資產(chǎn)負(fù)債觀所考慮的因素,并以三一重工為例闡述資產(chǎn)負(fù)債觀的引入對(duì)具體企業(yè)賬務(wù)處理及財(cái)務(wù)列報(bào)的影響。 第四部分提出我國(guó)由收入費(fèi)用觀向資產(chǎn)負(fù)債觀轉(zhuǎn)變過(guò)程中實(shí)務(wù)操作存在問(wèn)題。其中包括公允價(jià)值應(yīng)用問(wèn)題、資產(chǎn)減值應(yīng)用存在的問(wèn)題、其他綜合收益應(yīng)用存在的問(wèn)題、我國(guó)市場(chǎng)中一定特定事項(xiàng)在運(yùn)用資產(chǎn)負(fù)債觀時(shí)存在的問(wèn)題。 第五部分針對(duì)引入資產(chǎn)負(fù)債觀實(shí)務(wù)操作中出現(xiàn)的問(wèn)題,提出改進(jìn)措施。 第六部分對(duì)文章進(jìn)行總結(jié),概括并再次系統(tǒng)地梳理文章脈絡(luò)。
[Abstract]:Under the background of the rapid development of market economy, the change of accounting environment and the internationalization of accounting standards, China has gradually introduced the concept of assets and liabilities. This paper is based on the relevant provisions of our accounting standards which reflect the transformation of income and expenses to the view of assets and liabilities, and makes a comparative analysis by summarizing and summarizing, and comparing and analyzing the accounting standards of our country by means of summing up the concept of income and expenses as well as guiding the formulation and implementation of accounting standards in our country. This paper studies the application of income and expense view and asset liability view in China by case analysis and other methods. In view of the problems in practical operation in the course of the transformation from income and expenses to assets and liabilities, this paper puts forward some general suggestions and concrete measures for improvement. It is hoped that it can help enterprises understand the impact of the two on the establishment of standards, better clarify the essence of economic matters, and apply appropriate accounting treatment methods to ensure the reliability of the quality of accounting information. Relevance. This paper mainly includes the following six parts: the first part expounds the research background from the international and domestic accounting environment, the choice of income measurement view, and from strengthening the concept understanding, guiding the practical operation, Provide effective accounting information in three aspects of the significance of the study, In the second part, the author defines and compares the concepts of income cost and asset liability. The third part summarizes the general situation of the application of the income and expense view and the asset-liability view in our country, especially from the accounting theory, the accounting treatment, the three stages of the change of the view of income and expense and the view of assets and liabilities, the third part summarizes the general situation of our country's accounting standards. In the three aspects of financial statement disclosure, this paper enumerates the relevant provisions of our country's accounting standards that reflect the transformation from income and expenses to assets and liabilities, and analyzes the factors considered in introducing the concept of assets and liabilities in our country. Taking Sany heavy Industry as an example, this paper expounds the influence of the introduction of the concept of assets and liabilities on the accounting treatment and financial presentation of specific enterprises. The fourth part points out the problems existing in the practical operation in the process of the transformation from income and expenses to the view of assets and liabilities in China. These include the application of fair value, the problems existing in the application of impairment of assets, and other problems existing in the application of comprehensive income, The fifth part aims at the problems in the practical operation of introducing the concept of assets and liabilities, and puts forward the improvement measures. The sixth part summarizes the article. Summarize and again systematically comb the context of the article.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F231.5;F275

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本文編號(hào)：2002342