非货币交易会计问题研究.doc

摘要:随着我国经济飞速发展，会计制度也随着越来越完善。而其中我国在1999年发布《非货币性资产交易》准则，并在2001年修改。2006年我国财政部再次修行和发布了新准则——《企业会计准则2006 第7号 非货币性资产交换》。这表明了在我国会计制度里面对有关非货币性交易方面有了更多的完善。本文主要阐述在新准则下非货币交易的概念及相关会计处理的方法。讨论了如何确定是否具有商业实质，如何确定公允价值，并研究了如何对经济业务进行相关的会计处理，讲述了采用公允价值法进行会计处理的基本方法和采用账面价值法进行会计处理的基本方法。

　　　在遵照新准则下，在某种程度上有效防止了企业利用非货币交易来操纵利润，规范了企业的收益行为，保证企业资产和盈利状况的真实性。但在一些方面，我国新准则仍然具有很大的漏洞，具有“暗箱操作”的可能性，这些都是值得我们探讨的。

关键词: 非货币交易概念；公允价值；补价；账面价值

Abstract:With China's rapid economic development, the accounting system improve more and more. Our country issue accounting standard that called "Non-monetary assets transaction" in 1999 and altered in 2001. In 2006, Ministry of Finance once again altered and issue new guidelines - "Accounting Standards for Enterprises 2006, non-monetary assets exchange ". This shows that non-monetary transactions of China's accounting system had more improve. This article focuses on the concept under the new guidelines on non-monetary transactions and related accounting treatment。Discuss on how to judge whether to have commercial essence, how to determine fair value, and research how to undertake to economic business related accounting treatments, tell about the fair value method for accounting treatment method and the book value method for accounting treatment method.

　　　Comply with the new guidelines, in a way to effectively prevent the use of non-monetary transactions to manipulate profits, standardize the behavior of the corporate income, to ensure that corporate assets and earnings of authenticity. However, in some respects, China's new standards still have some loopholes, with the possibility of "secret operations", these are worthy of our consideration.

Key Words：Non-monetary transaction, Fair value, Additional price，Book value

　　　在非货币性交易中，只有正确掌握非货币交易的会计原理，明确经济业务的商业实质判断，公允价值的正确获取，提高会计人员的全面素质，大力发展更加诚信的中立评估机构，随时跟进新准则下新产生的问题，完善现行的会计制度，缩小会计判断的空间，才能使得在非货币交易的领域中减少企业造假，操纵利润的现象。