关于非货币性资金.docVIP

对非货币性资产交换会计相关问题的探讨 摘要 非货币性资产交换是指交易双方主要以存货、固定资产等非货币性资产进行交换，该交易不涉及或只涉及少量货币资产。随着我国市场经济的迅速发展以及企业经营的不断变化，非货币性资产交换也越来越多。企业进行非货币性资产交换，可以节约使用货币性资产，并对一些流动性相对较弱的非货币性资产进行处理，有效提高企业运营效率。2006年2月15日财政部正式发布了新的企业会计准则，并于同年10月17日出台《企业会计准则应用指南》。新、旧《准则》之间最大的变化就是重新使用 “公允价值”计量模式和引入“商业实质”的概念。经过两年多的实践，在取得一定绩效的基础上，新《准则》也显现出一些尚需完善的问题，如:公允价值难以准确计量、商业实质判断标准不够完善、公允价值计量与账面价值计量可以选择等,使企业非货币性资产交换会计处理出现了诸如多项资产入账价值的确定、会计处理方法可选择等问题。因而，如何完善和发展非货币性资产交换已成为需要关注的问题。 [关键字] 非货币性资产交换 商业实质 公允价值 ABSTRACT The exchange of non-monetary assets transaction is refers to both major of inventories, fixed assets and exchange of non-monetary assets, the deal does not involve involves little or monetary assets. With the rapid development of market economy in China and the constant change of the enterprise management, the exchange of non-monetary assets also more and more. Enterprise exchange of non-monetary assets, can save the use of non-monetary assets, and for some liquidity comparatively weak the non-monetary assets processing, the enterprises to improve operation efficiency. On February 15, 2006 ministry of finance official issued new enterprise accounting standards, and in the same year October 17 sunrise sets the accounting standards for enterprises application guide . New and old principles between the biggest change is to use the fair value measurement model and the introduction of the concept of commercial in nature. After more than two years of practice, the obtained a certain performance, and on the basis of the new principles presents some still need to perfect the questions, such as: fair value is difficult to accurately measuring, commercial nature of judgment standard are not perfect, the fair value measurement and book value measurement can choose, make enterprise exchange of non-monetary assets accounting treatment such as many assets appeared as the entering value, the determination of accounting methods can choose. Therefore, how to improve and develop the exchange of non-monetary assets has b