我国非货币性交易的会计研究

摘要

非货币性交易作为一个会计事项，在会计报表中其中举足轻重的地位。自20世纪90年代至今，随着我国社会主义市场经济的发展，出于各种不同的目的和需要，发生在企业之间特别是上市公司之间的资产置换、资本重组等非货币性交易变得逐渐普遍起来。为此，财政部于1999年6月28日颁布了《企业会计准则—非货币性交易》。为适应形势的发展与变化，财政部于2006年再次重新修改了《企业会计准则—非货币性交易》。新准则对于规范非货币性交易业务、进一步完善证券市场和市场经济起到了积极的促进作用，为满足企业生产经营需要、节约现金、加快资金周转提供了捷径。但从经过几年的实践经验来看，一些企业刻意研读相关法规、准则，从中找出漏洞，利用非货币性交易及对其在会计报表中的披露来操纵利润或粉饰业绩，这些行为主要发生在关联方之间，特别是发生在上市公司与其关联方之间。为此，我们需要对此进行分析研究，并采取有力措施规范企业行为、防范此类问题的发生。
巧妙的利用非货币性交易这一会计事项的途径和方法，会随着上市公司的会计目的变化而有所不同，本文仅仅重点研究利用了非货币性交易的会计披露。企业之所以能够利用非货币性交易的披露进行操作，不仅仅是因为对上市公司会计报表的会计披露有所缺陷，更是因为上市公司对非货币性交易这一会计事项的深入研读后能够找出政策漏洞。所以本文就此两个方面进行对非货币性交易进行了比较透彻的分析和解释，从而得出改进对非货币性交易披露的几点建议。

关键字：非货币性交易；会计披露；问题；上市公司
NON-MONETARYTRANSACTIONSOF ACCOUNTING RESEARCH
ABSTRACT
As a matter of accounting, Non-monetary transactions are very important subject to companies. Since the 20th century, With the development of China's socialist market economy, For a variety of different purposes and needs in enterprises, Especially exchange of assets between the listed companies, Capital restructuring and other non-monetary transactions become it may become increasingly common, For that reason, The Ministry of Finance on June 28, 1999 issued the "Accounting Standards for Enterprises - Non-monetary transactions. " To adapt to the development and changes, The Ministry of Finance revised the "Accounting Standards for Enterprises - Non-monetary transactions "again in 2006.New guidelines has played a positive role in promoting non-monetary transactions specification,Improving the securities market and the market economy , Providing a pathway to meet the needs of enterprise production and management, saving cash, Speeding up  the cash flow.In terms of the practical experience during this several years, Some companies study the relevant laws, regulations and guidelines deliberately, Findingout the loopholes, to make use of non-monetary transactions and their disclosure in financial statements to manipulate profits or cosmetic results, These behavior occurred mainly between related parties, especially those in listed companies and their related parties. Therefore, we need to analyze this research, and take effective measures to regulate corporate behavior to prevent such problems from happening.
With the changes of the company's economic interests, the pathways to make good use of non-monetary transactions  are become different, however, this paper focuses on the use of only non-monetary transactions in the accounting disclosures.Enterprises are able to use the disclosure of non-monetary transactions to operate, not only just because that there are many deficiencies in the financial statements of accounting disclosure, but because of listed companies on the non-monetary transactions, after Intensive reading they can find some  loopholes of this policy to benefit from it. Therefore, this disquisitions analyzed and explained the non-monetary transactions very Thorough from this two aspects, so as to get some suggestions on improving the disclosure of non-monetary transactions.

Key words: Non-monetary transactions; Accounting Disclosure; Problem; Listed Companies

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