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重大突发公共卫生事件下的企业财务业绩确认问题研究——以新冠疫情为背景的折旧问题理论分析

Research on the Recognition of Financial Performance in Major Public Health Events——Theoretical Analysis of Depreciation Issues in the Context of Covid-19

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【作者】 黄世忠周守华叶丰滢陈朝琳

【Author】 Huang Shizhong;

【机构】 厦门国家会计学院中国会计学会

【摘要】 新冠疫情对经济发展产生巨大冲击,航空运输、旅游服务和高速公路等行业受到的业绩影响尤甚。航空运输业和旅游服务业的固定资产因疫情而封存停用或大量闲置,高速公路业的固定资产虽继续使用,但车流量锐减且停止收费。在突发公共卫生事件下,上述行业是否应照常计提折旧成为一个突出的会计问题。本文在回顾和评述不同折旧理论观点的基础上,从成本分摊观和资本保全观的角度,对深受疫情影响的特定行业的折旧问题进行理论分析,并就停工停产期间折旧的信息披露提出改进建议。

【Abstract】 The outbreak of Covid-19 adversely affects economic development, financial performances of the aviation, tourism and highway industries sustain the hardest hit.Due to Covid-19,utilization of fixed assets in the aviation and tourism industries decreases to historical low level, and the traffic volumes significantly decline and tolls collection had been suspended.The depreciation in these hardest hit industries becomes a major issue in the event of public health crisis.After reviewing different views on depreciation, this paper offers theoretical analyses into whether these industries should depreciate their fixed asset in the same way as in the normal operating environment.The paper concludes with suggestions for improving presentation and disclosure of deprecation during the period of pandemic.

【基金】 国家社会科学基金社科学术社团主题学术活动资助项目“重大公共卫生事件下的企业会计问题及其应对”(20STB021)的阶段性研究成果
  • 【文献出处】 会计研究 ,Accounting Research , 编辑部邮箱 ,2021年03期
  • 【分类号】F275
  • 【被引频次】2
  • 【下载频次】4403
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