不确定性产权流转会计论
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摘要
产权是市场经济的基础,明晰产权可促进社会经济的发展。产权流转包括全部产权交易和部分产权流转。部分产权流转是指使用权和收益权的流转,如土地使用权流转、矿业权流转以及租赁业务等。我国法律明确规定,土地和矿产资源归国家所有,人们只能拥有土地和矿产资源的使用权和部分收益权。本文在这种特殊的公有产权制度下,以价值理论、产权理论、契约理论、不确定性理论以及财务会计概念框架理论为基础,运用规范分析和实证分析相结合的研究方法,分析不确定性的部分产权流转价值的构成、计量与信息披露。
根据部分产权流转不确定性程度的高低,将产权流转分为高度不确定性产权流转、中度不确定性产权流转和低度不确定性产权流转,并构建了不确定性下产权流转的会计理论框架。由于不确定性程度的不同,在进行产权流转的价值计量与信息披露时,选择的计量属性也有所不同。对高度不确定性的产权流转,主要以公允价值计量,对中度不确定性的产权流转采用公允价值与历史成本计量属性混合计量,对于低度不确定性的产权流转,以历史成本计量为主,辅以公允价值计量。
高度不确定性产权流转计量主要以矿业权为例。矿业权在勘探开采之前的流转具有极大的不确定性。矿业权流转包括矿产资源权益的交换、转让、租赁、合作经营等方式,会计作为提供信息的工具,必然反映这些问题。矿业权流转的不确定性程度极大,为了反映矿业权流转过程的风险,建议采用公允价值计量矿业权流转价值,从受让方和转让方两个角度探讨矿业权流转过程中的价值计量。
中度不确定性的产权流转计量主要以土地使用权为例。在我国特殊的产权体制下,土地产权只能部分流转。现行会计准则没有为土地流转发布单独的会计规范,导致会计信息缺乏可比性。在市场经济迅猛发展,尤其是房地产市场蓬勃发展的今天,土地流转越来越频繁,运用公允价值计量土地流转价值成为现实,从土地二级市场的转让方和受让方角度探讨我国土地流转价值计量,以期对我国土地流转相关政策的制定提供理论基础。
低度不确定性的产权流转计量主要以租赁业务为例。阐述租赁业务的产权内涵、分析现行世界各国租赁会计的发展情况。以4家上市航空公司为例,阐述我国承租人和出租人的会计处理现状,并根据国际会计准则委员会提出的租赁业务新模式,分析将经营租赁承诺资本化后,将会对公司的资产、负债、流动比率、资产负债率等财务比例产生怎样的影响。结果表明,经营租赁承诺资本化后,公司的流动比率、资产负债率都较资本化前有提高。
信息披露是不确定性产权流转会计的重要部分。阐述矿业权流转、土地使用权流转以及租赁资产使用权流转的信息披露问题。不确定性产权流转中最大的问题就是风险,将采取实证研究的方法分析高度不确定性产权流转、中度不确定性产权流转和低度不确定性产权流转在风险披露方面的异同,认为在高度不确定性程度下应披露更多的信息。
本文的创新点有：
(1)在我国特殊的公有产权制度下,以使用权流转为主的产权流转会计研究具有中国特色,在国内属首创。
(2)现行会计规范对矿产资源、土地使用权及租赁资产使用权的会计处理多以历史成本为基础,没有考虑资源的价值,本文以公允价值为计量基础,研究产权流转价值的计量与信息披露。
(3)将契约理论和不确定性理论运用到产权流转会计中,突破了会计学就会计谈会计的局限,将会计理论与产权理论、契约理论、不确定性理论密切联系在一起,弥补了产权经济理论研究的缺陷。根据不确定性程度的高低来进行会计计量和信息披露是本文的重要创新点。
Property rights are the premise and the result of market transactions. Their clarification plays an important role in promoting of socio-economic growth. Transfer of property rights include the full of property rights transaction and a part of property rights transfer. The part of transactions of property rights include the sale of the use rights and income rights, such as the transfer of mining rights circulation, land use rights and leasing business. Our law clearly stipulates that land's ownership and mineral resources belongs to the state, and citizen have just had the use rights and income rights. In this particular system of public ownership.Based on the Value theory, Property rights theory, Contract theory, Uncertainty theory as well as the conceptual framework of financial accounting theory, this paper discusses the way how to measure the transfer of part property rights by using the methods of normative research combined with empirical research.
Based on the level of uncertainty degree, the transfer of part of the property rights is divided into the transfer of high degree of uncertainty of property rights, the moderate uncertainty property rights transfer and low degree of uncertainty of property rights transfer. The major purpose is providing a theoretical basis and practical guidance for the transfer of the part of the property rights based on the fair value, accounting measurement research and disclosure of information system. This essay addresses the following questions:
First, for the degree of uncertainty of property rights transfer, it is divided into the transfer of high, moderate and low degree uncertainty of property rights transfer. Then this research builds the theoretical framework of accounting for measuring the transfer of property rights.
The accounting measurement of property rights transfer is based on the high degree of uncertainty:with the mining rights as an example. Mining rights transfer has a great deal of uncertainty before exploration and exploitation. Mining rights transfer includes exchange, transfer, lease, co-operative mineral resources. Accounting, as a tool, provides information, inevitably reflects these issues.Mining rights transfer with great uncertainty, in order to reflect the risks of mining rights transfer process, it proposed measurement of the value of mining rights transfer with the fair value.This section debates about measurement of the mining rights during the transfer process from two angles of the transferee and transferor.
The accounting measurement of property rights transfer is based on the moderate degree of uncertainty:with the land use rights as an example. Land right is a partly circulate under special property rights regime in China. Current accounting standards do not publish separate accounting norms for land transfer, lead to lack of comparative accounting information. Today, Real estate market is booming, the transfer of land use rights happen more often. This chapter emphasizes how to measure the value of land when transfer by using fair value method with a view related to the formulation of relevant policies to provide the theoretical basis of land circulation.
The accounting measurement of property rights transfer is based on the low degree of uncertainty:with the lease business rights as an example. This section mainly elaborates the connotation of property rights and analyzes the developments of the lease accounting in the world. This paper takes four listed airlines as examples to elaborate the status quo of the lessee and lessor accounting, and assuming that operating lease commitments capitalized as lease assets and liabilities in the balance sheet, it will impact the financial ratios such as current ratio and asset-liability ratio.
Information disclosure of the uncertainty of property rights transfer. This section mainly describes the information disclosure issue of transfer of mining rights, land use rights and the leased asset. The biggest problems under the Uncertainty of property rights transfer is the risk. This section will take empirical research method to analyze similarities and differences of risk disclosure of property rights transfer is based on the high degree of uncertainty, property rights transfer is based on the moderate degree of uncertainty and property rights transfer is based on the low degree of uncertainty. The transfer of property rights to moderate uncertainty and low uncertainty of property rights transfer the similarities and differences in risk disclosure that the degree of uncertainty in height should be disclosed under more information.
The innovations of this paper are:
(1) In our special system of public ownership, research of accounting theory based on transfer of use rights is Chinese characteristics. This paper is the first research on it.
(2) The current accounting norms use to measure mineral resources, land use rights and the leased asset on the basis of historical cost, and did not consider the value of the resources. This paper applied fair value to measure and report the value of property rights transfer.
(3)The contract theory and uncertainty theory applied to the accounting theory to measure property rights transfer, which break through the limitations of researching accounting using only accounting theory. Accounting theory linked to property rights theory, contract theory and uncertainty theory closely to make up for the defects of the property rights theory research. The important innovation of this paper is measurement and reporting according to the degree of uncertainty.
根据部分产权流转不确定性程度的高低,将产权流转分为高度不确定性产权流转、中度不确定性产权流转和低度不确定性产权流转,并构建了不确定性下产权流转的会计理论框架。由于不确定性程度的不同,在进行产权流转的价值计量与信息披露时,选择的计量属性也有所不同。对高度不确定性的产权流转,主要以公允价值计量,对中度不确定性的产权流转采用公允价值与历史成本计量属性混合计量,对于低度不确定性的产权流转,以历史成本计量为主,辅以公允价值计量。
高度不确定性产权流转计量主要以矿业权为例。矿业权在勘探开采之前的流转具有极大的不确定性。矿业权流转包括矿产资源权益的交换、转让、租赁、合作经营等方式,会计作为提供信息的工具,必然反映这些问题。矿业权流转的不确定性程度极大,为了反映矿业权流转过程的风险,建议采用公允价值计量矿业权流转价值,从受让方和转让方两个角度探讨矿业权流转过程中的价值计量。
中度不确定性的产权流转计量主要以土地使用权为例。在我国特殊的产权体制下,土地产权只能部分流转。现行会计准则没有为土地流转发布单独的会计规范,导致会计信息缺乏可比性。在市场经济迅猛发展,尤其是房地产市场蓬勃发展的今天,土地流转越来越频繁,运用公允价值计量土地流转价值成为现实,从土地二级市场的转让方和受让方角度探讨我国土地流转价值计量,以期对我国土地流转相关政策的制定提供理论基础。
低度不确定性的产权流转计量主要以租赁业务为例。阐述租赁业务的产权内涵、分析现行世界各国租赁会计的发展情况。以4家上市航空公司为例,阐述我国承租人和出租人的会计处理现状,并根据国际会计准则委员会提出的租赁业务新模式,分析将经营租赁承诺资本化后,将会对公司的资产、负债、流动比率、资产负债率等财务比例产生怎样的影响。结果表明,经营租赁承诺资本化后,公司的流动比率、资产负债率都较资本化前有提高。
信息披露是不确定性产权流转会计的重要部分。阐述矿业权流转、土地使用权流转以及租赁资产使用权流转的信息披露问题。不确定性产权流转中最大的问题就是风险,将采取实证研究的方法分析高度不确定性产权流转、中度不确定性产权流转和低度不确定性产权流转在风险披露方面的异同,认为在高度不确定性程度下应披露更多的信息。
本文的创新点有：
(1)在我国特殊的公有产权制度下,以使用权流转为主的产权流转会计研究具有中国特色,在国内属首创。
(2)现行会计规范对矿产资源、土地使用权及租赁资产使用权的会计处理多以历史成本为基础,没有考虑资源的价值,本文以公允价值为计量基础,研究产权流转价值的计量与信息披露。
(3)将契约理论和不确定性理论运用到产权流转会计中,突破了会计学就会计谈会计的局限,将会计理论与产权理论、契约理论、不确定性理论密切联系在一起,弥补了产权经济理论研究的缺陷。根据不确定性程度的高低来进行会计计量和信息披露是本文的重要创新点。
Property rights are the premise and the result of market transactions. Their clarification plays an important role in promoting of socio-economic growth. Transfer of property rights include the full of property rights transaction and a part of property rights transfer. The part of transactions of property rights include the sale of the use rights and income rights, such as the transfer of mining rights circulation, land use rights and leasing business. Our law clearly stipulates that land's ownership and mineral resources belongs to the state, and citizen have just had the use rights and income rights. In this particular system of public ownership.Based on the Value theory, Property rights theory, Contract theory, Uncertainty theory as well as the conceptual framework of financial accounting theory, this paper discusses the way how to measure the transfer of part property rights by using the methods of normative research combined with empirical research.
Based on the level of uncertainty degree, the transfer of part of the property rights is divided into the transfer of high degree of uncertainty of property rights, the moderate uncertainty property rights transfer and low degree of uncertainty of property rights transfer. The major purpose is providing a theoretical basis and practical guidance for the transfer of the part of the property rights based on the fair value, accounting measurement research and disclosure of information system. This essay addresses the following questions:
First, for the degree of uncertainty of property rights transfer, it is divided into the transfer of high, moderate and low degree uncertainty of property rights transfer. Then this research builds the theoretical framework of accounting for measuring the transfer of property rights.
The accounting measurement of property rights transfer is based on the high degree of uncertainty:with the mining rights as an example. Mining rights transfer has a great deal of uncertainty before exploration and exploitation. Mining rights transfer includes exchange, transfer, lease, co-operative mineral resources. Accounting, as a tool, provides information, inevitably reflects these issues.Mining rights transfer with great uncertainty, in order to reflect the risks of mining rights transfer process, it proposed measurement of the value of mining rights transfer with the fair value.This section debates about measurement of the mining rights during the transfer process from two angles of the transferee and transferor.
The accounting measurement of property rights transfer is based on the moderate degree of uncertainty:with the land use rights as an example. Land right is a partly circulate under special property rights regime in China. Current accounting standards do not publish separate accounting norms for land transfer, lead to lack of comparative accounting information. Today, Real estate market is booming, the transfer of land use rights happen more often. This chapter emphasizes how to measure the value of land when transfer by using fair value method with a view related to the formulation of relevant policies to provide the theoretical basis of land circulation.
The accounting measurement of property rights transfer is based on the low degree of uncertainty:with the lease business rights as an example. This section mainly elaborates the connotation of property rights and analyzes the developments of the lease accounting in the world. This paper takes four listed airlines as examples to elaborate the status quo of the lessee and lessor accounting, and assuming that operating lease commitments capitalized as lease assets and liabilities in the balance sheet, it will impact the financial ratios such as current ratio and asset-liability ratio.
Information disclosure of the uncertainty of property rights transfer. This section mainly describes the information disclosure issue of transfer of mining rights, land use rights and the leased asset. The biggest problems under the Uncertainty of property rights transfer is the risk. This section will take empirical research method to analyze similarities and differences of risk disclosure of property rights transfer is based on the high degree of uncertainty, property rights transfer is based on the moderate degree of uncertainty and property rights transfer is based on the low degree of uncertainty. The transfer of property rights to moderate uncertainty and low uncertainty of property rights transfer the similarities and differences in risk disclosure that the degree of uncertainty in height should be disclosed under more information.
The innovations of this paper are:
(1) In our special system of public ownership, research of accounting theory based on transfer of use rights is Chinese characteristics. This paper is the first research on it.
(2) The current accounting norms use to measure mineral resources, land use rights and the leased asset on the basis of historical cost, and did not consider the value of the resources. This paper applied fair value to measure and report the value of property rights transfer.
(3)The contract theory and uncertainty theory applied to the accounting theory to measure property rights transfer, which break through the limitations of researching accounting using only accounting theory. Accounting theory linked to property rights theory, contract theory and uncertainty theory closely to make up for the defects of the property rights theory research. The important innovation of this paper is measurement and reporting according to the degree of uncertainty.
引文
① 1998年2月12日国务院颁布了《矿产资源勘查区块登记管理办法》、《矿产资源开采登记管理办法》与《探矿权采矿权转让管理办法》三个矿业权法规。
① 诺斯：《经济史中的结构与变迁》,中译本,上海三联书店1991年版,第21页。
① 维塞尔,1851-1926,奥地利经济学家,他最先提出“边际效用”一词,说明价值是由“边际效用“决定的。按照维塞尔的解释,某一财物要具有价值,它必须既有效用,又有稀少性,效用和稀少性相结合是边际效用,从而是价值形成的必要和充分的条件。
② 巴泽尔：《产权的经济分析》,上海三联书店、上海人民出版社1997年版,第38页。
① 数据来源于因泰安数据库。
① 斯坦利L.布鲁著,焦国华、韩红译《经济思想史》：P23。
② 斯坦利L.布鲁著,焦国华、韩红译《经济思想史》：P61。
① 数据来源2010-2011年中国融资租赁行业研究报告。
① 数据来源于4家航空公司2009-2011年的财务报告。
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① 诺斯：《经济史中的结构与变迁》,中译本,上海三联书店1991年版,第21页。
① 维塞尔,1851-1926,奥地利经济学家,他最先提出“边际效用”一词,说明价值是由“边际效用“决定的。按照维塞尔的解释,某一财物要具有价值,它必须既有效用,又有稀少性,效用和稀少性相结合是边际效用,从而是价值形成的必要和充分的条件。
② 巴泽尔：《产权的经济分析》,上海三联书店、上海人民出版社1997年版,第38页。
① 数据来源于因泰安数据库。
① 斯坦利L.布鲁著,焦国华、韩红译《经济思想史》：P23。
② 斯坦利L.布鲁著,焦国华、韩红译《经济思想史》：P61。
① 数据来源2010-2011年中国融资租赁行业研究报告。
① 数据来源于4家航空公司2009-2011年的财务报告。
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