【摘要】：可變利益實(shí)體是指接受第46號(hào)解釋文件(FIN46)規(guī)范的所有實(shí)體。與其相關(guān)的可變利益實(shí)體結(jié)構(gòu),通常是由外國(guó)投資者和中國(guó)創(chuàng)始股東成立一個(gè)離岸公司,再由海外上市公司在中國(guó)境內(nèi)設(shè)立一家境內(nèi)外資控股公司,從事外商投資不受限制的行業(yè)并協(xié)議控制真正想要海外上市但受外商投資限制的企業(yè)。[1]我們所熟知的互聯(lián)網(wǎng)企業(yè),例如百度、阿里巴巴、騰訊等,都采用了可變利益實(shí)體結(jié)構(gòu)境外上市,既有效規(guī)避了監(jiān)管,又籌集到了資金來(lái)支持自身的飛速發(fā)展,某種程度上來(lái)說(shuō),可變利益實(shí)體成就了我國(guó)互聯(lián)網(wǎng)企業(yè)發(fā)展的黃金十年。但是,國(guó)內(nèi)對(duì)可變利益實(shí)體一直存在爭(zhēng)議,有人質(zhì)疑它的合法性,也有人擔(dān)心其潛在的種種風(fēng)險(xiǎn)。目前在制度層面上,法律法規(guī)對(duì)可變利益實(shí)體缺乏明確的約束和規(guī)范。而2014年新修訂的會(huì)計(jì)準(zhǔn)則對(duì)“控制”的定義做出了重大修改,擴(kuò)大了“控制”的范圍,有將可變利益實(shí)體納入合并范圍的意圖。因此,對(duì)可變利益實(shí)體相關(guān)的會(huì)計(jì)處理問(wèn)題進(jìn)行研究,有一定的現(xiàn)實(shí)意義。本文共分為六部分,第一部分為文章的緒論部分,主要介紹了論文的研究背景及研究意義,國(guó)內(nèi)外研究成果及本文的研究思路、研究方法、創(chuàng)新與不足。第二部分為相關(guān)基礎(chǔ)概念的解析,結(jié)合具體準(zhǔn)則介紹了可變利益實(shí)體的特征,對(duì)比分析了它與“特殊目的實(shí)體”以及“結(jié)構(gòu)化主體”概念的異同,為下文的陳述做鋪墊。同時(shí),還宏觀分析了可變利益實(shí)體結(jié)構(gòu)出現(xiàn)的原因、該結(jié)構(gòu)的構(gòu)成和判斷可變利益實(shí)體的步驟。第三部分為可變利益實(shí)體相關(guān)會(huì)計(jì)處理的討論。協(xié)議控制不同于股權(quán)控制,在確認(rèn)、計(jì)量、報(bào)告時(shí)都有不同于傳統(tǒng)會(huì)計(jì)處理的問(wèn)題需要考慮,本文結(jié)合不同會(huì)計(jì)準(zhǔn)則,對(duì)這些重要問(wèn)題進(jìn)行梳理,比較了不同會(huì)計(jì)準(zhǔn)則處理方法。第四部分引入案例,通過(guò)阿里巴巴采用可變利益實(shí)體結(jié)構(gòu)的具體案例,直觀體現(xiàn)了第三部分提到的會(huì)計(jì)問(wèn)題在實(shí)踐中的處理方法。第五部分結(jié)合前文對(duì)理論的分析和案例的歸納,對(duì)我國(guó)處理結(jié)構(gòu)化主體提出具體建議,在準(zhǔn)則中引入“主要受益人”的概念,明確具體的準(zhǔn)則規(guī)范,完善披露機(jī)制。第六部分是全文的總結(jié)和對(duì)可變利益實(shí)體會(huì)計(jì)處理未來(lái)發(fā)展的展望。
[Abstract]:Variable interest entities are all entities that accept the interpretation document No. 46 (FIN46) specification. The variable interest entity structure associated with it usually involves the establishment of an offshore company by foreign investors and founding shareholders in China, and the establishment of a foreign capital holding company in China by an overseas listed company. Engage in industries with unlimited foreign investment and agree to control those enterprises that really want to list overseas but are restricted by foreign investment. [1] Internet companies we know well, such as Baidu, Alibaba, Tencent, etc., Both of them have adopted the variable interest entity structure to list overseas, which not only effectively circumvent the supervision, but also raise funds to support their rapid development. To some extent, the variable interest entity has achieved the golden decade of the development of China's Internet enterprises. However, there has been controversy at home about the variable interest entity, with some questioning its legitimacy and some worrying about its potential risks. At present, laws and regulations are lack of clear restrictions and regulations on variable interest entities. The 2014 revised accounting standards made a major change in the definition of "control" and expanded the scope of "control", with the intention of bringing the variable interest entity into the scope of the merger. Therefore, it is of practical significance to study the accounting problems related to variable interest entities. This paper is divided into six parts, the first part is the introduction of the article, mainly introduces the research background and significance of the paper, domestic and foreign research results and research ideas, research methods, innovation and deficiencies. The second part is the analysis of related basic concepts. It introduces the characteristics of variable interest entity in combination with specific criteria, compares and analyzes the similarities and differences between it and the concepts of "special purpose entity" and "structured subject", so as to pave the way for the following statements. At the same time, the causes of the structure of variable interest entity are analyzed macroscopically, and the structure of the structure and the steps of judging the variable interest entity are also discussed. The third part is the discussion about the accounting treatment of variable interest entity. Agreement control is different from equity control. In recognition, measurement and reporting, there are different problems to be considered from traditional accounting treatment. This paper combs these important issues with different accounting standards. Different accounting standards are compared. The fourth part introduces the case, through Alibaba adopts the variable interest entity structure concrete case, has intuitively reflected the third part mentioned the accounting question in the practice processing method. In the fifth part, combined with the theoretical analysis and case induction, the author puts forward some concrete suggestions on how to deal with the structured subject in China, introduces the concept of "main beneficiary" into the criterion, clarifies the specific criterion and rules, and consummates the disclosure mechanism. The sixth part is the summary of the full text and the prospect of the future development of variable interest entity accounting.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F233

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