本文關鍵詞：收入確認與計量的經(jīng)濟學機理、披露質(zhì)量及準則改進　出處：《鄭州航空工業(yè)管理學院》2017年碩士論文　論文類型：學位論文

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【摘要】：收入準則中確認與計量的規(guī)定直接關系到企業(yè)所提供的收入信息的質(zhì)量,而現(xiàn)實中收入準則總是在不斷地修訂,每次修訂又都需要付出巨大的修訂和轉(zhuǎn)換成本。因而,有必要從收入產(chǎn)生的根源上探究其確認與計量的規(guī)律,以求提高收入準則制定的科學性,進而減少其變動的頻度。以往的相關研究大多從表象問題出發(fā),本文則認為,從經(jīng)濟學的角度解釋收入,并尋找收入確認與計量的經(jīng)濟學機理和一般規(guī)律,應當是治本之策。本文的研究內(nèi)容及邏輯思路是:首先,通過對經(jīng)濟學中收益概念的回顧,建立其與會計學收入間的聯(lián)系,并進一步尋找收入確認與計量的經(jīng)濟學機理;其次,利用信息披露與確認、計量的關系,借助于現(xiàn)行會計準則下收入信息披露的案例分析,探討現(xiàn)行準則中確認與計量存在的缺陷;再者,以經(jīng)濟學機理為理論基礎,對國內(nèi)外收入準則的歷史變遷所依賴的經(jīng)濟環(huán)境進行分析,剖析收入的確認與計量中存在的種種問題及其原因;最后,總結提出收入準則制定的規(guī)律性要求,在此基礎上對未來收入準則的修訂趨勢做出展望。在研究過程中,運用演繹法、文獻研究法、比較研究法,發(fā)現(xiàn)會計學收入應是經(jīng)濟學總收益的會計表現(xiàn),而經(jīng)濟學總收益的實現(xiàn)機理應當是:在明晰的產(chǎn)權制度保障下,賣方按照契約將商品的控制權轉(zhuǎn)移給買方,在取得向買方收款的權利時,按照所讓渡商品的交換價值確認收入。這應是收入確認與計量的根本性規(guī)律所在。通過信息披露的實際案例分析,驗證了現(xiàn)行收入準則在“風險報酬轉(zhuǎn)移”模型的設計與判斷、公允價值計量屬性的運用等方面,并沒有完全符合這一規(guī)律的要求。運用歷史分析法,發(fā)現(xiàn)收入準則(制度)的變遷中并未完全遵循經(jīng)濟學機理,從而導致收入準則需要不斷修改。因此,準則制定者應當按照經(jīng)濟學機理分析的方向進行回歸,我國收入準則的修訂同樣應朝著這一方向發(fā)展。會計學收入應以經(jīng)濟學總收益為本源、收入確認與計量應體現(xiàn)收入的經(jīng)濟學機理、未來收入準則修訂應遵循的規(guī)律性要求等,這些預期可能會對未來收入準則的改進提供理論指導,期望成為本文的一點理論貢獻。但因本人知識的局限性,文中經(jīng)濟學機理的分析未必充分完善,有待進一步探討。
[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.

【學位授予單位】：鄭州航空工業(yè)管理學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F224

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本文編號：1376965