“控制”条件、产权束改变与会计准则制定——换入形成表外资产的理论分析  

“Control”Conditions,Change of Property Right Bundles and Accounting-standard Setting:Theoretical Analysis of Exchange-in Off-balance-sheet Assets

作　　者：刘浩[1] 徐华新 Liu Hao;Xu Huaxin(Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai 200433,China;China Accounting Standards Committee,Beijing 100045,China)

机构地区：[1]上海财经大学会计与财务研究院,上海200433 [2]财政部会计准则委员会,北京100045

出　　处：《上海财经大学学报（哲学社会科学版）》2023年第3期108-122,共15页Journal of Shanghai University of Finance and Economics

基　　金：国家自然科学基金(71772109、72072106、72272093);高等学校学科创新引智计划(111基地);教育部人文社科重点研究基地重大项目(18JJD790010)。

摘　　要：表外资产是会计准则制定机构、监管机构十分关注的问题。文章将会计理论与产权经济学相结合,从“控制”条件和参照产权的角度,为重要的一类表外资产——换入形成的表外资产及其会计规范提供理论框架。文章认为会计理论在资产定义中引入了产权经济学的产权束概念,但在控制条件两个指标的计算中并未强调现有会计准则中参照产权的滞后性。当主体通过对原有的产权束扩容或分解而出现新的子产权交易时,会计准则可能无法提供类似的子产权交易进行参照。当主体选择包含该子产权交易的最小产权束予以参照时,可能导致该子产权难以达到控制条件而无法进入资产负债表。因此,解决换入形成表外资产的重要思路是针对新出现的子产权交易,及时对会计准则中的参照产权进行细化调整。应用上述理论框架,文章分析了近年来部分会计准则的修订及其减少表外资产的作用,并提出技术上的应对建议。Off-balance-sheet assets have continued to increase in recent years,receiving great attention from accounting-standard setting bodies and regulatory institutions.From the perspective of“control”conditions and with reference to property rights,this paper combines the accounting theory with property right economics to provide a theoretical framework for an important type of off-balance-sheet assets—off-balance-sheet assets generated by exchange-in,and their accounting standards.Starting from the recognition requirements and asset definition in the accounting theory,this paper points out that the key to a property right entering the balance sheet is the entity's control over it,and the two judgment indicators of control are the“use degree”and“benefit degree”of the property right—the numerators are respectively the use ability and economic benefit that the entity actually enjoys the property right,and the denominators are respectively the expected use ability and economic benefit of the property right.Property right economics believe that property rights are a bundle of rights,and the accounting theory also points out that the legal ownership of a physical object may generate multiple rights.Therefore,the entity should identify it from a more detailed perspective of sub-property rights,and judge whether to achieve control to enter the balance sheet.This paper believes that the numerators of the two indicators of use degree and benefit degree are relatively clear,but the denominators may be affected by the hysteresis of reference property rights in the existing accounting standards.When the entity expands or decomposes the original bundle of property rights and a new subproperty right transaction occurs,the existing accounting standards may not be able to provide similar sub-property right transactions for reference.If the entity chooses the smallest bundle of property rights that includes the sub-property right transaction as a reference,the two key indicators in control conditions may not meet the th

关 键 词：表外资产 控制 产权束 子产权 会计准则 

分 类 号：F230[经济管理—会计学]