非货币性资产交换会计及税务处理研究毕业论文.docVIP

毕业论文 （20_ _届） 非货币性资产交换会计及税务处理研究 摘 要 非货币性资产交换准则实施了四年多，在各方面都取得了很大的进步，但由于我国市场经济的不健全，在实施过程中发现准则存在漏洞。本论文通过对2007——2009年上市公司实施非货币性资产交换情况进行调查，发现有10家上市公司发生非货币性资产交换，其中有8家上市公司获得交换收入。交换损益占非经常性损益的比重特别大的存在利用非货币性资产交换进行盈余管理的意图，这些上市公司可能是连续亏损的企业。由于亏损企业大多主营业务收入下滑，主营业务成本上升，为了扭转亏损，利用一次性的非经常性损益是一个不错的渠道。在研究非货币性资产交换过程中发现会计准则中存在盈余管理的漏洞，对部分企业为粉饰财务报表提供了方便。证券监管部门应加大对上市公司特别是连续亏损或者扭亏的上市公司的监管力度，提高上市公司信息披露的透明度。对严重违反法规而操纵利润的行为，应予以严肃查处，以确保上市公司的会计信息质量和整个证券市场的健康发展。 关键词：Abstract Non-monetary assets exchanged of guidelines implement more than four years, made great progress in all respects; due to Chinas market economy is not sound, found deficiencies in the standards implementation process. The paper by 2007 - 2009 listed companies to implement the exchange of non-monetary assets to investigate the situation, there are 10 companies listed on the exchange non-monetary assets occur, including eight listed companies to obtain the exchange revenue. Exchange gains and losses accounted for the proportion of non-recurring gains and losses in particular the presence of large non-monetary assets using the exchange earnings management intent; these listed companies may be continuous loss of the enterprise. Most of the loss-making enterprises the main business revenue decline, the main business costs, in order to reverse the loss, the use of one-time non-recurring gains and losses is a good channel. In the study of non-monetary assets accounting standards found during the loopholes in the existing earnings management on the part of enterprises to gloss over the financial statements provided for convenience. Securities regulatory authorities should increase the losses of listed companies, especially consecutive losses, or the supervision of listed companies, improve the transparency of information disclosure of listed companies. Serious violations of laws and regulations on the behavior of profit manipulation should be severely punished to ensure the quality of accounting information of listed companies and the