【作者】 余琼；

【导师】 谢获宝；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 2001年12月发生的安然事件成为20世纪90年代以来美国经济增长的一枚重镑炸弹,随后更引发许多改革与议题,其中最重大的问题即为特殊目的实体。有鉴于特殊目的实体对财务报表影响重大,本文希望能透过解析安然公司对特殊目的实体会计准则漏洞的利用,对该衍生金融工具的会计准则制定作一些研究,更期望为将来中国引入特殊目的实体提供有效的建议。 本论文首先在引言部分介绍了该论题的研究背景、研究目的和研究思路。 在第一章中,首先引入了特殊目的实体的概念,介绍了特殊目的实体的载体及其构建的真正作用,然后分析了特殊目的实体的合并准则可能为美化公司财务报表提供的若干途径;最后以安然事件为实例,介绍了安然公司构建特殊目的实体的典型流程,并指出了当时特殊目的实体会计合并准则存在的漏洞。 第二章介绍美国财务会计准则委员会对特殊目的实体会计合并准则的一般规定及其存在的问题; 安然事件后,美国各界对其适用的会计合并准则一片质疑,而特殊目的实体会计合并准则的变革也自然成为大家关注的焦点,这同样也是本文的重点。第三章引入了会计准则制定基础的争论:是以美国财务会计准则委员会为代表的规则导向,还是以国际会计准则委员会为代表的原则导向?此外,还介绍了会计准则制定机构,从而得出会计准则变革的趋势,即保持“微妙的平衡”,并对变革后的特殊目的会计合并准则做了详尽的介绍。 在前三章对特殊目的实体的合并准则做了完整综述后,本文尝试在归纳和评价前人的研究成果的基础上,对我国相关问题提出一些建议。因此,本文最后一部分是基于特殊目的实体与我国公司关联方交易的相似性,以美国特殊目的实体会计准则的缺点为戒,对我国未来会计准则的制定及会计信息的披露提出一些自己的建议,希望能对我国现行会计准则的改进提供一些可借鉴的思路。更多还原

【Abstract】 The bankruptcy of the Enron Corporation which happened in November 2001 became a heavy bomb of the United States economy since 1990’s, which also arose many reformation and issues later, among which the most important problem associated with its abuse of Special Purpose Entity (SPE). Because its great influence of financial statement, this paper aimed on making researches on accounting rule of SPE through Enron’s case, also getting some effective suggestion for China considering this derivative financial instrument will be introduced into China quite soon.In the preface , I first introduced the research backgrounds research purpose and method of this paper.In chapter 1, I explain the definition of SPE, introduce its legal structure and function, and then analyze the possibility that the consolidation rule of SPE would transfigure the financial statement. The last part of this chapter, takes example for Enron’s case, introduces the typical model process of setting up SPE, and combined to point out how manipulation of financial statement with SPE by use the failure of accounting standard on consolidation.Chapter 2, introduces the general provision of FASB on consolidation rules of Special Purpose Entity, and points out its deficiencies.After Enron’s case, the public of the United States all began to doubt the consolidation rule of SPE, naturally, the reform of it became the focus. It also becomes the most important part of this paper. In chapter 3, a debate on the basis of accounting standard was introduced: one is Rule basis representative by FASB, the other is Principles Basis representative by IASC. At the same time, analyze the institutes which in charge of making accounting standard, and then draw a conclusion the tendency of accounting standard reform is keep "a subtle balance". Also according to the tendency,give a detail introduction on the accounting standard of SPE after Enron’s Case.After the complete discussion about accounting standard of SPE in the first three chapters, I try to forward some suggestion on the relevant issues of China on the basis of the research of others. Considering the comparability between SPE and related parties trade in China, the last part of this paper will learn from the failure of accounting standard of SPE, and then give some advice on the accounting standard making and accounting information disclosure in China. Also hope this paper can give a useful reference to the reform of the existing accounting standard in our China.更多还原