【作者】 王洋；

【导师】 万红波；

【作者基本信息】 兰州大学 ， 会计， 2011， 硕士

【摘要】 20世纪90年代后期,网络泡沫经济呈现出所谓的“非理性繁荣”,一些新组建并发行股票的公司实际上只有很少不动产,甚至是没有不动产。2000年1月,道琼斯指数再创高峰,随后资本市场上传来的一系列盈余操纵又带来了美国第二次市场大萧条。自安然会计造假丑闻,一系列的会计丑闻不时见诸报端,让人们不得不反思美国现行会计准则体系。对此,SEC强烈呼吁应以资产负债观作为会计准则制定的核心理念。长期以来,我国会计准则制定理念一直倾向于收入费用观,认为利润是考核企业业绩的核心指标。随着会计环境变化,一些新兴衍生金融资产的出现,原来的以历史成本为计量属性的会计处理出现了很多问题,使我们不得不对原有的理念产生质疑,2006年我国新企业会计准则的颁布,多项准则充分借鉴了美国财务会计准则和国际会计准则,一定程度上贯彻了资产负债观。但国内大多数研究只停留在对资产负债观的简要分析,没有作系统地研究。因此,本文对资产负债观及其在我国应用中存在的问题进行研究是十分有价值的。本文首先从资产负债观的概念出发,论述了其起源、发展历程,结合收入费用观,分析了资产负债观的特点；其次,从外在与内在两个方面,分析了新会计准则体系采用资产负债观的原因；最后,探讨了资产负债观在新会计准则中的具体应用,分别对基本准则和具体准则进行了分析说明,在对相关准则进行归纳总结的基础上,分析了资产负债观在我国会计准则应用中产生的积极影响；同时,结合所得税准则、资产减值准则、公允价值等问题分析了资产负债观在我国应用过程中存在的主要障碍,并就存在的问题提出了一些改进建议。本文的研究价值在于：(1)结合收入费用观,论证了资产负债观的特征,从而在一定程度上纠正了人们认为资产负债观只能提供具有决策相关性的会计信息,对提供可靠的会计信息的欠缺,为资产负债观更好的应用提供了一条理论支持。(2)对所得税会计处理中存在的折现问题,建议用类似到期日债券的税前利率为折现率对递延所得税资产和递延所得税负债进行折现。更多还原

【Abstract】 A series of financial fraud cases on behalf of the notorious Enron scandal brought about the controversy pertaining to the setting of accounting standard. The SEC appealed that the FASB should take the Asset-liability view instead of the Revenue-expense View.As it can be seen from the development of the US GAAP,the FASB is implementing the Asset-liability view in their standards setting resolutely.The prior focus of Chinese accounting standards laid particular stress on the income items. Many of the new accounting standards for business enterprises,by using the experiences of the US GAAP and IFRS,realized the convergence with the international usage. After the issue of new enterprise accounting standards system,the articles of discussing Asset-liability View become increasingly pronounced.But many of them analysis only Asset-liability View simply without of system research.Though,the research on theory and application of Asset-liability View is valuable.The outline of this paper is:Firstly,from the origin and the development course at home and abroad of Asset-liability View,analysis the characteristic of Asset-liability View in eight aspects systematically.Secondly,analysis the internal and external causes of the adopting of Asset-liability View in China. At last,explore the concrete application of Asset-liability View in new enterpriseaccounting standards,I have done detailed analysis explanation of basic standard and specific standards respectively,not only the account affairs carrying out the reality sum up a summary,but also the characteristics and positive influence of the application of Asset-liability View.The paper also analysis the obstacles existed in the process of the development of Asset-liability View and explore some key problems of the application of Asset-liability View existed in the latest income tax standard,assets impairment standard and fair value measurement attribute.Then,we give some suggestions in the perfection of the correlative standards,the full disclosure of financial information and the strengthening research of present value technique.The research value of this paper is:(1)Put forward the view that the financial accounting information of Asset-liability View is of true reflection.(2)Propose using anterior tax interest rate of the similar due date bond to discount the deferred income tax assets and the deferred income tax liabilities.更多还原