本文關(guān)鍵詞：收入確認(rèn)與計量的經(jīng)濟學(xué)機理、披露質(zhì)量及準(zhǔn)則改進(jìn)　出處：《鄭州航空工業(yè)管理學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：收入準(zhǔn)則中確認(rèn)與計量的規(guī)定直接關(guān)系到企業(yè)所提供的收入信息的質(zhì)量,而現(xiàn)實中收入準(zhǔn)則總是在不斷地修訂,每次修訂又都需要付出巨大的修訂和轉(zhuǎn)換成本。因而,有必要從收入產(chǎn)生的根源上探究其確認(rèn)與計量的規(guī)律,以求提高收入準(zhǔn)則制定的科學(xué)性,進(jìn)而減少其變動的頻度。以往的相關(guān)研究大多從表象問題出發(fā),本文則認(rèn)為,從經(jīng)濟學(xué)的角度解釋收入,并尋找收入確認(rèn)與計量的經(jīng)濟學(xué)機理和一般規(guī)律,應(yīng)當(dāng)是治本之策。本文的研究內(nèi)容及邏輯思路是:首先,通過對經(jīng)濟學(xué)中收益概念的回顧,建立其與會計學(xué)收入間的聯(lián)系,并進(jìn)一步尋找收入確認(rèn)與計量的經(jīng)濟學(xué)機理;其次,利用信息披露與確認(rèn)、計量的關(guān)系,借助于現(xiàn)行會計準(zhǔn)則下收入信息披露的案例分析,探討現(xiàn)行準(zhǔn)則中確認(rèn)與計量存在的缺陷;再者,以經(jīng)濟學(xué)機理為理論基礎(chǔ),對國內(nèi)外收入準(zhǔn)則的歷史變遷所依賴的經(jīng)濟環(huán)境進(jìn)行分析,剖析收入的確認(rèn)與計量中存在的種種問題及其原因;最后,總結(jié)提出收入準(zhǔn)則制定的規(guī)律性要求,在此基礎(chǔ)上對未來收入準(zhǔn)則的修訂趨勢做出展望。在研究過程中,運用演繹法、文獻(xiàn)研究法、比較研究法,發(fā)現(xiàn)會計學(xué)收入應(yīng)是經(jīng)濟學(xué)總收益的會計表現(xiàn),而經(jīng)濟學(xué)總收益的實現(xiàn)機理應(yīng)當(dāng)是:在明晰的產(chǎn)權(quán)制度保障下,賣方按照契約將商品的控制權(quán)轉(zhuǎn)移給買方,在取得向買方收款的權(quán)利時,按照所讓渡商品的交換價值確認(rèn)收入。這應(yīng)是收入確認(rèn)與計量的根本性規(guī)律所在。通過信息披露的實際案例分析,驗證了現(xiàn)行收入準(zhǔn)則在“風(fēng)險報酬轉(zhuǎn)移”模型的設(shè)計與判斷、公允價值計量屬性的運用等方面,并沒有完全符合這一規(guī)律的要求。運用歷史分析法,發(fā)現(xiàn)收入準(zhǔn)則(制度)的變遷中并未完全遵循經(jīng)濟學(xué)機理,從而導(dǎo)致收入準(zhǔn)則需要不斷修改。因此,準(zhǔn)則制定者應(yīng)當(dāng)按照經(jīng)濟學(xué)機理分析的方向進(jìn)行回歸,我國收入準(zhǔn)則的修訂同樣應(yīng)朝著這一方向發(fā)展。會計學(xué)收入應(yīng)以經(jīng)濟學(xué)總收益為本源、收入確認(rèn)與計量應(yīng)體現(xiàn)收入的經(jīng)濟學(xué)機理、未來收入準(zhǔn)則修訂應(yīng)遵循的規(guī)律性要求等,這些預(yù)期可能會對未來收入準(zhǔn)則的改進(jìn)提供理論指導(dǎo),期望成為本文的一點理論貢獻(xiàn)。但因本人知識的局限性,文中經(jīng)濟學(xué)機理的分析未必充分完善,有待進(jìn)一步探討。
[Abstract]:Confirm the quality regulations and measurement is directly related to the information provided by enterprises income income criteria, and real income criteria are constantly revised and revised every revision will need to pay huge cost and conversion. Therefore, it is necessary to generate income from sources on the confirmation and measurement of the law, in order to science improve the income standards, thereby reducing the frequency of the change. Previous studies mostly from the appearance point of view, this paper believes that the interpretation of income from the perspective of economics, and to find the income confirmation and measurement of the economic mechanism and the general rule, should be the fundamental strategy. The research content and the logic of this article is: first of all, through the review of the income concept in economics, and establish the relationship between accounting income and economic mechanism, further search for the confirmation and calculation of income; second, the use of information The relationship between disclosure and recognition, measurement, disclosure of information by means of income of the current accounting standards of the case analysis, discussion and defects existing in the existing standards of measurement confirmation; moreover, the mechanism of economics as the theoretical basis, historical changes of domestic and foreign revenue standards depends on the economic environment analysis, analysis of existing problems of income the confirmation and measurement of its causes; finally, summarizes the regularity of income standards, revised trend of future income criterion based on prospect. In the course of the study, using the deductive method, literature research method, comparative research method, found that the accounting income should be accounting economics of total revenue, and implementation the mechanism of economic total revenue should be in the right of property clear, the seller to the buyer in accordance with the control of goods will be made in the contract, the buyer the right to receive payment When, according to the exchange value of goods delivered to recognition of revenue. This should be where the fundamental rules of revenue recognition and measurement. Through actual case analysis of information disclosure, to verify the current income criteria in the design and determine the risk premium transfer model, fair value measurement is of use, does not fully comply with the the requirements of the law. The use of historical analysis, found that the income criterion (system) changes did not fully adhere to economic mechanism, resulting in income guidelines need to be revised. Therefore, standard setters should be carried out in accordance with the regression analysis of the mechanism for economic science, revision of China's income standards should also move in this direction accounting income should be based on economics. The total revenue for the source, income confirmation and measurement should reflect the economic mechanism of income, future income amendments should follow the laws and rules etc., These expectations may provide theoretical guidance for the improvement of future income criteria, which is expected to become a theoretical contribution of this paper. But due to the limitations of my knowledge, the analysis of the economic mechanism in this article is not necessarily perfect, and needs further exploration.

【學(xué)位授予單位】：鄭州航空工業(yè)管理學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F224

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本文編號：1376965