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湖南大学毕业论文I对我国部分会计准则变化的一些思考摘要会计准则的国际趋同是当前国际会计界最热门、最前沿的问题，也引起了国内理论界和实务界的高度关注.在会计界，从主张会计准则的国际协调到现在提出的会计准则国际趋同。我国财政部于2006年2月发布了包括1项基本准则和38项具体准则的新会计准则体系，并规定于2007年1月1日起首先在上市公司施行。新会计准则体系的发布，标志着适应我国市场经济发展的要求，与国际财务报告准则充分趋同的企业会计准则体系得到正式建立。新准则中涉及资产减值准备的转回、投资性房地产按公允价值计量、债务重组中的利得、非货币资产交换损益、存货成本计价中取消后进先出法、合并报表范围的变动、借款费用资本化金额、持有至到期投资的后续计量等内容，结合中国会计准则的现状与国际化发展进行分析，最后对中国会计准则的国际化发展提出看法。关键词：资产减值准备；投资性房地产公允价值；非货币资产交换；债务重组中的利得；存货成本计价；合并报表；持有至到期投资的后续计量；股权激励；无形资产摊销湖南大学毕业论文IIAbstract:：Internationalconvergenceofaccountingpostulatesiscurrentlythehottestandthemostcutting-edgetopicintheinternationalaccounting,whichhasalsoattractedtheattentionofthenationalfieldoftheoryandpractice.Inaccounting,itgoesthroughtheInternationalCoordinationofAccountingStandardstothepresentInternationalconvergenceofaccountingpostulates.IntheFebruaryof2006,theMinistryofFinanceofChinaissuedthenewaccountingstandardsystem,includingonebasicaccountingstandardandthirty-eightidiographicaccountingstandardsandprescribedthatitwillfirsttakeeffectinlistedcompaniesfromJan1,2007.Thenewaccountingstandardsystemsymbolizesthefoundationofacorporationaccountingstandardsystem,whichisadaptedtotheeconomicdevelopmentofourcountryandtendedtointernationalfinancialreportingstandards.NewEnterpriseAccountingStandardsaboutthebackoftheallowanceforassetsimpairment、theinvestinginrealestateadoptsjustandsoundvaluetomeasurethemode、thegainsofdebtrestructuring、profitandlossaboutExchangeofnon-monetaryassets、EliminationofLIFOValuationMethodforInventoriesDeliveredout、Mergefiscalstatementscopechange、OntheAffirmationofAmountinLoanCapitalization、subsequentmeasurementofheldtomaturityinvestmentetc、combinedwithChineseaccountingstandardsandthestatusofinternationaldevelopment,thelastofChina'saccountingstandardsandthedevelopmentofinternationalviews.Keywords：AllowancesforAssetsImpairment；fairvalueofinvestmentproperty；Exchangeofnon-monetaryassets；thegainsofdebtrestructuring；costofthegoodsinstockcounttheaccountmethod；mergereportform；subsequentmeasurementofheldtomaturityinvestment；stockownership；amorizationofintangibleassets湖南大学毕业论文III目录摘要··················································································································Ⅰ目录··················································································································Ⅲ一、绪论···········································································································1二、资产减值准备的转回········································································1（一）、不能如实反映企业的资产状况···················································1（二）、资产变现时同样产生巨额收益···················································1三、投资性房地产按公允价值计量····························································2（一）、公允价值模式计量的优点·························································21、公允价值计量投资性房地产能够满足信息使用者的决策需求··················22、公允价值计量属性能真实地反映投资性房地产的经营收益,正确评价企业的经营成果························································································2（二）、公允价值模式计量的不足之处··················································31、运用公允价值计量的会计成本高······················································32、公允价值计量增加经营业绩的不确定性·············································33、公允价值计量模式有可能被当成达到特定目的的工具···························44、外部市场环境因素········································································45、在所得税方面···············································································4四、债务重组中的利得···········································································5五、非货币资产交换损益········································································6六、存货成本计价中取消后进先出法·························································7七、合并报表范围的变动········································································7八、借款费用资本化金额········································································8九、无形资产摊销形式灵活·····································································8参考文献···········································································································11致谢··················································································································12湖南大学毕业论文1一、绪论2006年2月15日，财政部在人民大会堂召开新闻发布会，公布了修订后的企业会计准则和新的38项具体准则，2006年10月30日又发布了会计准则指南，标志着我国的会计准则与国际准则趋同。对于在全球一体化的宏观环境下我国企业更好地发展，提高国际竞争力打下了良好基础。新准则变化较大，其中的一些具体准则对企业财务状况，经营成果都有一定的影响，就笔者的体会，下面分项进行分析。二、资产减值准备的转回新准则规定：固定资产、无形资产、商誉等资产发生减值后，资产减值一经确认，在以后会计期间不得转回，之所以如此规定是防止公司操纵利润。但同样也存在问题：（一）、不能如实反映企业的资产状况。计提资产减值准备的目的是为了满足会计信息相关性要求，使调整后的资产价值更符合客观实际，但如果减值恢复时不转回已计提的减值准备，也就无法反映资产的真实状况。如A公司拥有一项价值150万元的固定资产，2004年的可收回金额为120万元，计提30万元的减值准备，2005年该项资产可收回金额恢复至130万元，此时该账面价值已恢复10万元，但按准则的要求，恢复的10万元减值准备不予转回，账面价值仍为120万元。而此时的账面价值既不等于该项资产的可收回金额，也不等于历史成本，因此这样处理的结果，只是满足了稳健性的要求，并未反映出资产的真实价值。从宏观方面看，经济的发展具有周期性，当宏观经济处在萧条期，必然导致资产减值，而经济复苏时，资产价值则会回升，此时资产减值不能转回，则会造成企业资产价值低估，从而计提的折旧不能满足企业更新资产的需要，造成企业各期利润增加，而资产使用期满可能无力重置的局面，特别是当企业的资产剩余年限趋近于经济复苏期与繁荣期之和，问题则更明显。（二）、资产变现时同样产生巨额收益。按照相关制度规定，资产实际变现时，其存有的减值准备必须同时转回，抵减当期成本，增加利润总额。因此，准则的做法能够在一定程度上防范公司操纵利润的随意性，但无法控制公司在资产实际变现当期获取高额利润。现行退市政策上由两个步骤组成：暂停上市（上市公司最近3年连续亏损）和终止上市（上市公司最