非货币性资产交换会计问题探讨

非货币性资产交换会计问题探讨
 
摘  要:非货币性资产交换指交易双方以非货币性资产进行的交换, 这种交换不涉及或只涉及少量的货币性资产。2006年财政部对非货币性交易准则进行修订，本文就非货币性资产交换新旧准则的差异为例析, 从总则、确认和计量、披露3个方面对新旧准则进行比较。分析出新准则的创新点、理论依据。从而对理解新准则、提高会计信息质量提供1定的参考。本文从非货币性资产交换的客观存在性为切入点，探讨我国非货币性准则的演进，比较新准则变化及与旧准则差异，并将这1思路贯穿于全文始终。本文以《操作指南》为指导，应用表格模式对比新旧准则的会计处理。然后重点分析新准则的核心问题—-“商业实质”的判断和“公允价值”的确认。从正面、负面阐述新准则对企业会计的影响。检验了会计准则变迁是谨慎性原则在我国会计准则制定过程的具体体现，并在检验结果的基础上进行讨论。最后，得出本文的结论，同时根据分析结果提出自己对新准则未来发展、完善的几点建议。本文的主要结论是：新准则的修订符合我国市场经济的发展需求，但仍然需要会计理论与实务的健康发展。

关键词:非货币性资产交换；商业实质；公允价值

Accountant Question Discussion In Non-monetary Assets Eschange
 
Abstract：The non-monetary assets exchange refers to the transaction which is not involved or only involves few monetary assert. The guidelines of non-monetary assets exchange have been revised by the Ministry of Finance in 2006. This passage compare the differences between the new guideline and the old one from three aspects: the general principles. The identification and measurement, and disclosure. In order to understand the new guideline and improve the quality of the accounting information, we analyse the innovation and the theory basis of the new guideline. This article discuss the evolution of non-monetary assets exchange so as to compare the changes and the differences between the new criterion and the old one. Then put emphasis on the core issue new guideline—-the judgemert of “Commercial Essence” and the identification of “Fair Value”. In conclusion, according to analytic results, I give some advices for the future of the guideline. The main conclusion of this passage is: The revision of the guideline meet the development of market economy. However, it still need harmonious development of the accounting theory and practice.

Key words：Non-monetary assets exchange; Commercial Essence; Fair Value （科教范文网http://fw.nseac.com）