非货币性资产交换准则存在问题及对策浅析.docx

专科生毕业设计（论文）题目：非货币性资产交换准则存在问题及对策浅析学生姓名：刘迪学号：201302022313院系：文法与经济管理学院经法系专业年级：2013级会计专业指导教师：彭文娟2016年04 月26日摘要随着我国市场经济的发展，非货币性资产交换越来越频繁。为了规范市场经济，我国财政部制定了会计准则，从1999年准则制定开始，到现在共经历了两次重大修订，但准则还是存在不完善的地方。通过研究发现，新准则中在公允价值的计量，商业实质的判断标准以及交换后相关税费的处理等方面还存在一些问题。本文通过对这些问题的详细分析，提出了设置公允价值估值参考标准，对商业实质引入可持续性涉入这一判断条件，以及对相关税费做出分类等方法，来解决准则中所存在的不足。关键词：非货币性资产交换；商业实质?；公允价值?；相关税费ABSTRACTWith?the development of market economy in China,?the exchange of non monetary assets?is becoming more and more frequent.?In order to standardize the market?economy,?Chinas Ministry of Finance?has set?accounting standards, which has gone through two?major revisions?since 1999 with some criterionsand?imperfections.?Whereas, the research discovered that the fair value?measurement?in?the?new accounting standards still exists some problems as well as the fees of taxes and?standard?commercial substance?and exchange?after treatment.?Based on the detailed analysis of?these problems, this paper puts forward a set of? methods aimed to estimate the fair values?of reference standard and then put commercial substance?into?sustainable?involvement?.In the end, the article ?makes?classifications towards ?relevant taxesso as?to solve the problems?in the criterion.Keywords：The exchange of non monetary assets; commercial real ; fair value ; the relevant taxes and fees目录第一章引言.............................................................1 1.1 研究目的及意义.....................................................1 1.2 研究的基本内容和方法...............................................1第二章非货币性资产交换准则的概述.......................................2 2.1 非货币性资产交换准则的定义.........................................2 2.2 非货币性资产交换准则的意义.........................................2第三章非货币性资产交换准则存在的问题...................................3 3.1 非货币性资产交换认定存在的问题.....................................3 3.2 公允价值估值存在的问题.............................................3 3.3 换入资产成本计量存在的问题.........................................4 3.4 相关税费存在的问题............................................