金融资产分类的新旧准则比较-毕业论文.docx

本科毕业论文（设计） 金融资产分类新旧准则的比较 The comparison of old and new criteria for the classification of Financial assets 摘 要 当我们谈及金融资产分类时，首先会想到过去我们学习的“四分类”，以公允价值计量且其变动计入当期损益的交易性金融资产，应收账款，可供出售金融资产和持有至到期投资。2018年出台新准则对金融资产的改动较大，其宗旨是以业务类型进行分类，按照是否取得合同现金流量作为参考依据。本文的研究方法采用对比新旧金融资产分类变化，得出其发展趋势和可供参考的建议。运用科学的世界观和方法论客观地看待金融资产分类制度层面上的不断进步，为进一步深化改革献计献策。 金融资产分类在国内发展起始时间较晚，2006年我国建立了与国际准则趋同的分类准则，而2018年改动是其实行十二年来的首次变动。因此，金融资产分类的历史演进，在国内范围意义上来讲，是研究准则变动前后的演进。 金融资产分类的历史演进是会计领域修正意见不断完善的过程，是立法者对企业处置金融资产合理性的检测。我国改革开放已有四十年历史，但与金融资产分类相关的业务是在社会主义市场经济逐渐走向成熟，即国有制企业改革成为上市公司以后才逐渐受到关注，这些上市公司面临诸多挑战，解决企业利用金融资产分类操纵利润的行为不仅需要在制度上加以完善，还要从根本杜绝企业操纵利润的动机。 关键词：金融资产；公允价值；业务模式；合同现金流量 PAGE PAGE 1 Abstract When we talk about the classification of financial assets, we first think of the four classifications that we studied in the past, those transactional financial assets, accounts receivable, which are measured at fair value and whose changes are recorded in current profit and loss, Financial assets can be sold and held until maturity. In 2018, new standards were introduced to make major changes to financial assets, the purpose of which is to classify financial assets according to the type of business and whether to obtain contract cash flow as a reference basis. By comparing the classification of new and old financial assets, the development trend and suggestions for reference are obtained in this paper. Applying Scientific World Outlook and Methodology to treat Financial assets Classification system objectively The continuous progress in order to further deepen the reform of suggestions and suggestions. The classification of financial assets starts late in China. In 2006, China established a classification criterion that converges with international standards, and the change in 2018 is the first change in its implementation in 12 years. Therefore, the historical evolution of financial asset classification, in the sense of domestic scope, is the evolution before and after the change of standards. The historical ev