担保公司监管会计的构建与运行模式探讨.pdfVIP

第21 卷第5 期 湖南商学院学报（双月刊） Vol.21 NO.5 2014 年10 月 JOURNAL OF HUNAN UNIVERSITY OF COMMERCE Oct.2014 担保公司监管会计的构建与运行模式探讨 侯旭华 （湖南商学院 会计学院，湖南长沙410205 ） 要：一般公认会计规定与监管会计规定相分离，是世界金融行业会计发展的趋势所向。担保公司监管会计的构建应 以风险管控作为主要动因、以代偿能力作为监管核心、以准清算假设作为会计前提、以认可资产作为评价标准、以联合发生制作 为会计基础，其运行模式包括合二为一模式、双重规范模式、主辅相成模式，现阶段宜采用主辅相成模式，并应统一监管主体，健 全监管法规，加强对会计准则发展动态的实时跟踪。 关键词：担保公司；监管会计；运行模式 中图分类号：F830.42 文献标识码：A 文章编号：1008-2107(2014)05-0089-03 On the Establishment and Operation Mode of Guarantee Company Supervision Accounting HOU Xu-hua （School of Accounting, Hunan University of Commerce, Changsha, Hunan 410205 ） Abstract ： The separation of the generally accepted accounting rules and the supervision accounting rules is the trend of accounting development in financial industry worldwide. The construction of guarantee company supervision accounting should take risk control as the motive, compensatory ability as the supervision core, quasi-liquidation hypothesis as the premise, recognized asset as the evaluation criteria, combined system as the accounting base. Its operation mode includes two-becoming-one mode, dual mode, the primary and secondary mode. Currently, the primary and secondary mode should be adopted. supervision body should be unified, regulation rules should be perfected, and the dynamic tracking of the accounting standards development should be strengthened. ： Key words guarantee company; supervision accounting; operation mode 达到共识，但没有具体涉及监管会计，难以对担保公 一 引言 、 司进行有效的监管。而一般公认会计规定与监管会计 党的十八届三中全会指出，我国当前应完善金