权益理论及其应用问题研究

【作者】 李平；

【导师】 李若山；

【作者基本信息】 复旦大学 ， 企业管理， 2002， 博士

【摘要】 本文主要研究会计理论中的权益理论及其应用问题，全文共分为五章，前三章主要进行理论探讨，后两章结合我国实际进行实务问题研究，各章内容要点如下：第一章主要讨论了权益理论的产生及权益理论在会计理论中的地位。从会计角度看，“权益”有不同的含义，不同的权益含义既体现了不同国家和地区人们对权益认识的不同，又体现了不同企业组织形式下对权益表述的不同，但更主要的是，不同表述体现了会计学中对权益本质认识上的差异，这种不同的认识也就是不同权益理论的体现。本章在对权益的含义、权益会计的特点以及权益理论的基本含义进行简析的基础上，首先探讨了权益理论的产生。本文通过考察发现，权益观念的产生与会计的产生几乎是同步的，促进其产生的因素主要有三：私有制的出现、经济的发展特别是其中企业组织形式的发展变化以及会计本身的发展，前两个因素是权益观念形成的基本前提，而会计复式记账及其对账户分类的发展则直接促进了权益理论的萌芽；其次讨论了权益理论在会计理论中的地位问题。本文认为，权益理论在会计理论中属于最基本的理论范畴，它在本质上与会计基本假设类似，是一种环境性因素，体现了外界环境尤其是经济环境对会计的影响；本章最后就全文的研究目的、范围及结构等问题进行了解释。第二章首先介绍和解释了几种主要权益理论的基本原理，并对不同权益理论之间的区别与联系进行了探讨，其次运用比较的方式对两种主要权益理论—业主权论和主体论进行较为深入的探讨。西方会计中主要出现过六种权益理论，其中业主权论出现最早，它以业主或称终极所有者作为解释相关会计理论并进行相关实务处理的中心；主体论将企业看作是独立于其终极所有者的主体，会计以企业主体本身为中心；基金理论则将企业的经济活动区分为具有不同目的的特定领域，即基金，不同活动领域内具有不同的且各自自我平衡的会计系统，会计就是为这种不同的基金服务的；剩余权益理论则以剩余权益为会计的主要服务对象，这一剩余权益一般就是普通股股东的权益；企业理论则将企业置于整个社会中，会计要反映与企业有利益关系的各类个体的利益；指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。从本质上看，各种权益理论之间存在不同程度的联系，大致有两条线：一是视企业与业主为一体的，如业主权论、剩余权益理论；另一条是会计服务对象不局限于业主，这方面以主体论为代表，包括基金理论、企业理论，指挥者论也可纳入其中。在对权益理论的有关观点进行总体理解的基础上，本章另一个重要内容是进一步探讨了两种最主要的权益理论—业主权论与主体论。研究表明，业主权利与主体论对部分<WP=9>会计理论和实务问题存在不同程度的影响，通过两种理论对会计理论与实务不同影响的比较，可为我们选择更适当的权益理论提供基础。从理论渊源看，两种理论是从不同角度与不同出发点对复式记账有关问题进行的认识；从二者对相关会计理论的影响看，主要体现在会计等式、记账方法、交易观、资产和负债概念、资本保持观、收益观以及收入与成本概念等方面；本部分还比较了两种权益理论各自的不足：业主权论的主要不足是不适应现代企业形式的需要，而主体论则比较难以理解；正是由于都存在不足，这两种权益理论也不断得到新的发展。第三章是试图选择一种相对更适当的权益理论。本章研究的结论是：应以主体论作为居主导地位的权益理论，具体从三个方面加以说明：现代企业理论中有关财产所有权观、对企业的不同认识及建立更有效的现代企业治理机制都要求以企业主体自身作为企业经济活动的中心；现代资本结构理论及现代理财学的若干观点也说明债权人权益与股东权益具有共同的本质与相近的作用，而这正是主体论所坚持的；会计理论与实务本身的发展过程也表明，主体论对会计理论与实务的影响日益扩大，且实务中也有相关的需求，如股权资本成本的确认。当然，本文所选择的主体论在某些方面与传统的表述有所不同，如关于权益的性质与剩余权益的归属，关于权益的再分类及负债与权益的区别与联系，以及会计等式的选择等。第四章主要研究在主体论原理指导下如何对有关权益会计实务问题进行解释。在论述中，本章结合我国目前的实际，对主要权益项目的含义、分类及有关实务处理进行分析和探讨，其核心是划分所有者权益（股东权益）与企业主体权益；本章还对权益理论中的一个重要应用－合并会计报表的理论和方法进行了重点讨论。第五章是第四章内容的继续，主要讨论了权益信息披露中涉及的有关具体问题，包括有关信息的披露范围、计算方法中存在的问题与改进等，如股权资本成本的计算、综合收益的确认与列示、每股收益及净资产收益率的计算等。本章最后对全文进行了简要总结，主要包括本文研究的逻辑结构、主要观点及本文的局限性两方面。更多还原

【Abstract】 This study investigates the accounting equity theory and its application. The paper is structured as follows. The first three chapters outline the theories. The next two chapters deal with the theory’s applications in China. Chapter 1 describes the origins of equity theory and its importance in accounting. From the accounting’s perspective, "equity" has different meanings. Different equity definitions reflect not only different understanding of the concept across different countries or regions, but also different understanding of the concept under different organizational business structure. Most important of all, this understanding difference manifests that accounting field has no unanimous agreement on equity concept and theory. Firstly, this chapter discusses the definition, nature and origins of equity. Equity concept emerged nearly at the same time the accounting was originated. Three factors have contributed to its emergence, private ownership, economy development especially the business structure, and the development of accounting itself. The first two factors are the prerequisites, while the last factor (e.g., the double book keeping and categorization of journals) is the direct determinant. Secondly, this paper discusses the importance of equity theory in accounting. Equity theory is a fundamental concept, which is similar in spirit to accounting hypotheses. Equity theory and accounting hypotheses are both determined by environments. Lastly, this chapter outlines the objective, scope and structure of the study.Chapter 2 presents six different equity theories and provides a general discussion on their distinctions and links. Next, discussion is focused on two most prevailing theories, the proprietary theory and the entity theory. There are six equity theories. The proprietary theory has the longest history, it explains accounting from the owner’s perspective. The entity theory regards a business as an entity independent of its owners, and accounting serves for the entity. The fund theory divides the business activities into different activity groups, and different group functions differently and uses different accounting system. The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders. The enterprise theory states that a business is embedded in the entire society and accounting must reflects the interests of every individual who has shares in the business. The commander theory states that accounting serves for the managers in making internal decisions and measuring operating performance. To a certain extent, different equity theories link to each other. There are two streams of links. The first stream regards the business and owners as a whole, such as the proprietary theory and residual theory. The second stream doesn’t limit accounting service to the owners of a business, such as the fund theory, the enterprise theory and the commander theory. Based on the analysis of different equity theories, I further examines the two most important equity theories- the proprietary theory and the entity theory. The research shows that the two theories have different impacts on the other accounting theories and accounting practices. These comparisons provide us with a better understanding when choose an appropriate equity theory. <WP=11>Theoretically, the two equity theories are developed from different angles and purposes as to double book keeping. Practically, the two equity theories influence accounting differently in accounting equation, book keeping method, transaction notion, assets and liability concepts, capital maintenance, revenue recognition, and revenues and costs. I also compare the deficiencies of the two equity theories. The proprietary theory cannot meet the needs of modern organizational structure of business while the entity theory is difficult to understand. Thus, both theories need further refinements.Chapter 3 attempts to choice the theory that is more suitable to accounting. I reach the conclusion t更多还原