产权会计计量属性研究

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论文中文摘要:随着产权社会化程度不断提高,会计的经济管理作用日益凸现,一种产权经济学与会计学融合研究的思想在萌动。顺应这一历史潮流,我国会计界一批学者也开始了从产权理论这一崭新的视角,思考和分析中国的会计理论和会计实践,渐渐形成了会计学产权学派。以伍中信为代表的会计学者从产权经济学的视角对会计的基本理论进行了卓有成效的探索,认为会计产生、发展和变更的根本使命是体现产权结构、反映产权关系和维护产权意志。笔者也非常赞同这种观点,并且认为,会计计量与会计目标有着极为密切的关系。一方面,不同的会计目标理论会引发形成不同的会计计量思想,因为会计目标的不同选择对会计计量单位、会计计量属性、会计计量模式、会计计量范围,以及会计计量的地位有着决定性的影响;另一方面,会计计量又是实现会计目标的重要手段。因此采用哪种计量属性才有利于产权会计目标的实现,才有利于产权会计的发展和完善就成为了一个很重要的问题。近十几年来,公允价值问题一直是国际会计前沿的一个极富挑战性和重要性的热点、难点问题。财政部06年新发布的企业会计准则和注册会计师审计准则的突出特点之一就是公允价值的引入。以此为契机,进行产权会计计量属性的研究具有深刻的现实背景。公允价值实务技术的成熟奠定了产权会计理论的实践基础,公允价值理念的引入大大拓宽了产权会计的理论视野,有利于产权会计目标的实现,同时也促进了产权会计的发展和完善。本文主要采用规范研究的方法进行写作,并运用了图表和建立简单模型的形式,从产权概念的界定入手,展开对产权会计目标的具体研究,试图建立一个合理的理论框架,进而对产权会计计量属性加以分析,选择有利于发展和完善产权会计的计量属性,在分析了产权会计计量属性的现状后,得出最适宜产权会计的计量属性应是复合型会计计量属性——公允价值计量属性,最后通过对较有代表性的雅戈尔、*ST长控(ST浪莎)的分析,说明了公允价值在产权会计应用中存在的问题,最后提出了相应的对策建议。本文主要包括五部分:第一章,绪论。说明本文研究背景及意义、研究方法手段、研究框架、主要贡献与不足。第二章,产权、产权会计及产权会计目标。通过比较马克思、法学界、当代西方学者及我国学者对产权的不同理解,对产权的概念予以界定。虽然不同的研究者从不同的角度对产权进行界定,未能形成统一的定义,但对产权的基本属性还是取得了一些共识,即产权是人们(主体)围绕或通过客体而形成的权、责、利关系,其形式上是人对物的关系,本质上是产权主体之间的利益关系。同时经济学的产权概念不能脱离民法学产权概念太远,因为失去法律保护的产权是无意义的。笔者对产权的理解为:产权是以财产权为基础所形成的权力集合体。这个权力集合体由一组权利构成,包括产权主体对财产享有的所有、占有、使用、处置、收益等权利。从完整的产权来讲,它既包括财产所有者(产权主体)对财产的所有权(终极所有权),也包括财产所有权所派生的占有权、使用权、处置权和收益权。通过对产权会计在国内外的研究现状进行回顾和评述,笔者认为,产权会计研究的缺陷是未对产权会计计量进行研究。而产权会计计量属性的选择又是基于产权会计目标的确定,笔者认为产权会计目标的现实选择——认定和解除受托责任。第三章,产权会计计量属性。通过分析产权计量的重要性,得出产权会计计量的对象为产权流,并通过评价现有产权会计计量属性——历史成本计量属性,其显失公允,缺乏相关性的缺陷,不能实现产权会计目标,进而得出适合产权会计发展和完善的计量属性是复合型会计计量属性——公允价值计量属性。第四章,公允价值:产权会计计量属性的必然选择。介绍各国对公允价值的定义,分析公允价值的特征得出公允价值的本质,通过构建简单的模型,分析公允价值对产权会计发展和完善的5个方面的促进作用:(1)体现产权制度要求:平等、公平、等价、自愿、诚信五项原则代表了产权制度的根本要求,而公允价值正是这一基本要求的体现;(2)实现产权功能:公允价值对资源配置、激励、外部性内部化功能有重要的作用;(3)维持产权域秩序:公允价值是基于现值和未来价值的会计计量,以公允价值计量属性为基础的会计域秩序与产权域秩序之间具有高度的正相关关系,因为两者都基于价值计量,这为高质量的信息奠定了极为重要的产权基础,也就能更好的界定和保护产权,更好的维持产权域秩序;(4)拓宽产权会计理论视野;(5)实现产权会计目标。第五章,公允价值在产权会计中的应用分析及建议。首先从公允价值在我国的发展历程可以看出,公允价值在我国应用是必然趋势,也体现了公允价值应用的日渐成熟,这将有助于产权会计全面引入公允价值。本文选取了2家较为典型的上市公司:雅戈尔、*ST长控(ST浪莎),分析了公允价值在产权会计中运用的具体情况,分析表明公允价值的应用有利于资源的高效率配置、实现激励功能、维持产权域秩序,有助于实现产权会计目标,但同时笔者认为,有很多公司利用公允价值操纵企业利润,使得所提供的会计信息不真实,这就不利于产权会计目标的实现,因此,笔者提出了一些建议,希望能使公允价值更好的发挥作用:(1)加强公允价值理论研究,完善公允价值计量准则;(2)加强市场监管;(3)完善法律法规制度。综观全文,本文的主要贡献点为:(1)总结了产权会计的目标。目前国内外对产权会计的研究都较少,对产权会计目标还没有定论,笔者通过收集有关产权及产权会计的资料,结合自身的理解,对产权会计目标给出了自己的意见,笔者认为产权会计目标是认定和解除受托责任,会计是受产权主体之托而存在和发展的,不构成产权主体的托付,就不存在会计职能意义上的受托责任。一个组织有哪些产权主体,就有必要为哪些主体做出合理解释的责任。(2)客观地评价了公允价值对产权会计发展和完善的作用。在笔者所能查阅到的资料中,到目前为止,运用产权制度、产权功能、产权域等来分析公允价值计量属性的寥寥无几,以往的是运用会计学理论来分析公允价值计量属性,并没有跳出会计圈子,由于视角狭窄,得出的结论自然缺乏说服力,笔者认为公允价值体现产权制度要求,实现产权功能,维持产权域秩序,拓宽了产权会计理论视野,实现了产权会计目标。本文的不足之处在于:公允价值是当前财务会计的热点和难点,对公允价值在产权会计中的应用还停留在理论阶段,以笔者有限的学识和有限的研究时间,未对公允价值在产权会计中的具体操作给出建议。运用产权制度、产权功能等产权理论研究公允价值计量属性,这应该是一项突破。但是,由于本人学识有限,更主要的是面对博大精深的经济学理论,自己只是了解了其中简单的一些原理,而再运用这些原理来分析问题、解决问题就显得更加吃力了。因此,论文中对原理的分析和阐述也不是很透彻,尤其是运用产权制度等相关产权理论来分析和解决问题时总感到论据不足,甚至感到有些牵强。论文中还有许多问题和不足,但上述问题是笔者明显感觉到的。由于笔者经验积累与研究水平的局限,本文在许多方面尚待进一步完善,恳请各位老师和同学不吝赐教,本人也将在今后对这一课题进行更深入的研究
Abstract(英文摘要): Along with the unceasing enhancement of the degree of property right socialization, accounting’s economical management effects are more and more obvious, a new kind of thought, which is to integrate the research of property right economy and accounting, is budding day by day. Complied with this historical trend, some scholars in account field begin to think and analyze Chinese account theory and account practice from a new angle of view.The scholars who take Wu Zhongxin as representative he carried on fruitful exploration to the account’s basic theory from a new angle of view, they thought the mission of initiation, development, change of accountant is to reflect property right structure, reflect property right relationship and maintenance property right’s will.The author also extremely approves of this viewpoint, and believes, accountant measures and goals of accountant he extremely close relationship. On the one hand, different theories of accounting goal can initiate different accounting measurement thoughts, because different goals of accountant will result in different choices to accounting measurement unit, accounting measurement attribution, accountant measurement pattern, accountant measurement scope, as well as accountant measurement status; On the other hand, accountant measurement is also an important method to realize accountant goal. Therefore, it is very important to choose a proper measurement attribution. The fair value solid service technology has maturely established the practice foundation of the property rights accounting’s theory, the introduction of fair value idea has greatly opened up the vision of property rights accounting’s theory, it is advantageous to the realization of property rights accounting, it promoted the development and consummation of property rights accounting simultaneously.This article mainly used the normative research method to write, and has utilized the graph and the simple model form. This article is divided into five chapters as follows:The first chapter, preface. This chapter introduces the research background, research meaning, research method, research frame, main contribution and shortcomings of the article.The second chapter, property, property rights accounting and the goal of property rights accounting. By comparing different understanding to property right of Marx, the legal science, the contemporary western scholar and our country’s scholars, the author limits the property right concept. At last, the author gives own definition of the property right.The third chapter, measurement attribution of property rights accounting. By the analysis of property right measurement’s importance, the author obtains the object which property rights accounting measures for the property right class, the author thought the historical cost loses fairly and just, lacks the relevant flaw, cannot realize the goal of property rights accounting, suits property rights accounting to develop and the consummation measurement attribute is compound accountant measurement attribution——fair value measurement attribution.The fourth chapter, the fair value: the inevitable choice of measurement attribution of property rights accounting. This chapter analyzes fair value’s definition and characteristics of many countries, by constructing the simple model, analyzes the fair value’s five aspects that improve the development and consummation of property rights accounting: (1) manifests the property right system request;(2) realizes property right function;(3) maintains property right territory order;(4) opens up vision of property rights accounting’s theory;(5) realizes goal of property rights accounting.The fifth chapter, the applied analysis and suggestion of using fair value in property rights accounting. Fair value applies in our country is the inevitable trend and manifest its application to be mature day after day, this will be helpful for property rights accounting to comprehensively introduce fair value. Fair value application is advantageous to dispose resources effectively, realize drive function, maintenance property right territory order and realize the goal of property rights accounting. But many countries also use fair value to operate profit. Therefore, the author gives some own suggestions.Making a general survey of this paper,the contribution of the paper are as follows:(1) Summarized the goal of property rights accounting. There is not too much research on the property rights accounting both domestic and foreign countries, the goal of property rights accounting does not he the conclusion. By collecting materials,the author gives her own opinion to the goal of property rights accounting.(2) Appraised the fair value’s develop and consummation function to property rights accounting objectively. So far, it is very few to analyze fair value using the property right system, the property right function, the property right territory and so on. The author thinks that fair value manifests the property right system request, realizes property right function, maintains property right territory order, opens up vision of property rights accounting’s theory, realizes goals of property rights accounting.Because of the limitation of experience and research level,this paper needs further perfection. I would be appreciated very much if teachers and clasates give me more suggestions. I would go on my research further in this filed.
论文关键词: 产权;产权会计;计量属性;公允价值;
Key words(英文摘要): Property Rights;Property Rights Accounting;Measurement Attribution;Fair Value;