本文選題：資產(chǎn)負債觀 + 收入費用觀�。� 參考：《財政部財政科學(xué)研究所》2014年碩士論文

【摘要】：在我國市場經(jīng)濟快速發(fā)展、會計環(huán)境發(fā)生變化、會計準則國際化趨同的背景下,我國逐步引入資產(chǎn)負債觀,使之與收入費用觀一并指導(dǎo)著我國會計準則的制定和實施。 本文以我國會計準則中體現(xiàn)收入費用觀向資產(chǎn)負債觀轉(zhuǎn)變的相關(guān)規(guī)定為基礎(chǔ),通過歸納總結(jié)、比較分析、案例分析等方法,對我國收入費用觀和資產(chǎn)負債觀的應(yīng)用進行研究。針對我國收入費用觀向資產(chǎn)負債觀轉(zhuǎn)變過程中,實務(wù)操作出現(xiàn)的問題,提出的一般性的改進意見和具體措施。希望能夠幫助企業(yè)理解兩者對準則制定的影響,更好地理清經(jīng)濟事項的實質(zhì)、恰當(dāng)應(yīng)用相應(yīng)的會計處理方法,以保障會計信息質(zhì)量的可靠性、相關(guān)性。 本文主要包括以下六個部分： 第一部分從國際和國內(nèi)會計環(huán)境、收益計量觀的選擇現(xiàn)狀兩個方面對研究背景進行闡述,并從加強概念認識、指導(dǎo)實務(wù)操作、提供有效的會計信息三個方面闡述研究意義,對國內(nèi)外關(guān)于收入費用觀與資產(chǎn)負債觀的相關(guān)文獻進行簡要總結(jié)。 第二部分對收入費用觀與資產(chǎn)負債觀的相關(guān)概念進行了界定和比較,并梳理了收入費用觀與資產(chǎn)負債觀取向變遷的三個階段。 第三部分概括了我國會計準則運用收入費用觀與資產(chǎn)負債觀的總體情況,重點從會計理論、賬務(wù)處理、財務(wù)報表披露三個方面,列舉了我國會計準則中體現(xiàn)由收入費用觀向資產(chǎn)負債觀轉(zhuǎn)變的相關(guān)規(guī)定,分析我國引入資產(chǎn)負債觀所考慮的因素,并以三一重工為例闡述資產(chǎn)負債觀的引入對具體企業(yè)賬務(wù)處理及財務(wù)列報的影響。 第四部分提出我國由收入費用觀向資產(chǎn)負債觀轉(zhuǎn)變過程中實務(wù)操作存在問題。其中包括公允價值應(yīng)用問題、資產(chǎn)減值應(yīng)用存在的問題、其他綜合收益應(yīng)用存在的問題、我國市場中一定特定事項在運用資產(chǎn)負債觀時存在的問題。 第五部分針對引入資產(chǎn)負債觀實務(wù)操作中出現(xiàn)的問題,提出改進措施。 第六部分對文章進行總結(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】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F231.5;F275

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