新政府补助准则下会计处理探析  

Comments on Accounting Treatment under New Standard on Accounting for Government Grants

作　　者：刘泉军[1] 

机构地区：[1]中国青年政治学院经济管理学院

出　　处：《中国注册会计师》2017年第8期85-89,共5页The Chinese Certified Public Accountant

基　　金：中国青年政治学院学术创新支持计划的资助;"持续趋同背景下我国财务会计概念框架研究"课题研究的阶段性成果

摘　　要：政府补助,是指企业从政府无偿取得货币性资产或非货币性资产。随着经济业务日益复杂,2006年颁布的政府补助准则执行中存在的问题也逐渐显现出来。为切实解决我国企业政府补助相关会计实务问题,提高会计信息质量,财政部于2017年5月25日公布了修订后的《企业会计准则第16号—政府补助》（以下简称新准则）,实现了国际财务报告准则的趋同,并自2017年6月12日起施行。Government grant means that an enterprise acquires monetary assets or non-monetary assets from the government without consideration. As the business transactions become increasingly complex, some problems have gradually emerged in the process of implementing the Standard on Accounting for Government Grants released in 2006. In order to effectively improve the accounting practices relating to government grants and enhance the quality of accounting information, the Ministry of Finance of P. R. China released the revised 'Accounting Standard for Business Enterprises No. 16-Government Grants' on May 25, 2017, which achieves convergence with IFRS and has been implemented from June 12, 2017. This article makes a theoretical analysis of the accounting treatment of government grants under the new standard and presents some illustrative examples to guide the accounting practices.

关 键 词：政府补助 会计处理 企业会计准则 国际财务报告准则 非货币性资产 会计信息质量 经济业务 实务问题 

分 类 号：F275[经济管理—企业管理]