多项非货币性资产交换业务处理解析  

Analysis on Multi-non-monetary Assets Exchange Business Deals

作　　者：蒋武[1,2] 杨欣[3] 孙健[2,4] 李勇[2,5] 

机构地区：[1]安徽商贸职业技术学院会计系,安徽芜湖241002 [2]江西财经大学会计学院,江西南昌330013 [3]安徽商贸职业技术学院科研处,安徽芜湖241002 [4]浙江方元物流有限公司财务部,浙江嘉兴314000 [5]盐城师范学院财务处,江苏盐城224002

出　　处：《宜春学院学报》2013年第7期45-51,共7页Journal of Yichun University

基　　金：安徽商贸职业技术学院2011年人文社会科学研究项目(项目编号:2011KYR12)

摘　　要：文章采用例证方式对非货币性资产交换业务处理分别在公允价值计量模式与历史成本计量模式下的会计处理进行了研究。研究发现,公允价值计量模式非货币性资产交换应遵循"纯市场行为"的原则处理,而历史成本计量模式则需始终关注"历史成本"的本质。并分析了两种计量模式各自的优缺点,最后建议加强对会计计量模式的研究力度,并创造出一种新型的会计计量模式(多重计量模式),使其能同时兼顾重要性和相关性的要求,并且配合会计准则从传统的"收入费用观"、"经营收益观"向"资产负债表观"、"全面收益观"转型,从而最大限度地提高会计信息的质量。This paper uses the illustration to study accounting processing on the exchange of non - monetary assets transaction respectively involving the fair value measurement model and the historical cost measurement model. The study found the exchange of non - monetary assets should follow the principle of＂ pure market behavior＂ concern- ing fair value measurement model, and the historical cost measurement model should always pay attention to the es- sence of ＂ historical cost＂ . The analysis of the advantages and disadvantages of two kinds of measurement models is done respectively, and finally suggestions are put forward towards strengthening the research efforts of accounting measurement mode. A new accounting measurement mode （multiple metering modes） is created so as to take into account the importance and relevance. With the accounting standards shift is from the traditional ＂ revenue - ex- pense view＂ and ＂ operating earnings outlook＂ to ＂ balance sheet view＂ and ＂ comprehensive income view＂ in order to promote greatly the quality of accounting information.

关 键 词：非货币性资产 交换 公允价值计量模式 历史成本计量模式 会计处理 

分 类 号：F230[经济管理—会计学]