金融资产归类的利润操纵问题研究

摘要

2006年2月15日出台的新会计准则将金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产四大类，不同类别的金融资产会计处理方法的差异将对企业利润产生不同的影响。

因此，将金融资产进行正确归类是进行相关会计处理的前提和基础。而《企业会计准则第22号———金融工具确认和计量》中没有明确界定金融资产分类的标准，给企业利用金融资产归类调节利润提供了选择空间。本文将对此问题进行分析，并提出一些监管建议。

关键词金融资产；归类；利润操纵

Abstract

In February 15, 2006 the introduction of new accounting standards will be divided into financial assets at fair value and the changes are recorded in current profit and loss financial assets, held-to-maturity investments, loans and receivables, financial assets available for selling four kinds, different categories of financial assets accounting treatment method difference will produce different effects on enterprise profit. Therefore, the financial management

Estate correctly classified is the premise and basis of the relevant accounting treatment. And” Enterprise Accounting Standards No. twenty-second — recognition and measurement of financial instruments” does not clearly define the classification of financial assets to the enterprise standard, the financial assets are classified regulation profits were offered the choice of space. The article will undertake an analysis to this problem, and puts forward some suggestion of supervision.

Key words: financial assets; classification; profit manipulation

摘要…………………………………………………………………………………………………………….. 1

Abstract……………………………………………………………………………………………………………. 2

1 绪论……………………………………………………………………………………………………………. 3

1.1 国内外研究现状…………………………………………………………………………………… 3

1.2 选题背景及意义…………………………………………………………………………………… 5

2 金融资产及其分类…………………………………………………………………………………………. 6

2.1以公允价值计量且其变动计入当期损益的金融资产………………………………………. 7

2.2持有至到期投资…………………………………………………………………………………….. 7

2.3贷款和应收款项…………………………………………………………………………………….. 7

2.4可供出售金融资产………………………………………………………………………………….. 7

3 企业利润操纵的主要方法……………………………………………………………………………….. 8