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高等院校经管类通用会计系列教材·高级会计学:在新会计准则指导下

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高等院校经管类通用会计系列教材·高级会计学:在新会计准则指导下

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《高级会计学:在新会计准则指导下》是我们在2006年新的《企业会计准则》的指导下编写的一套全新适用于经管类专业的会计通用系列教材之三——《高级会计学》。高级会计是伴随着社会经济环境的发展变化而产生的。当市场经济不断深入发展,企业的经济活动也日趋复杂,并逐渐产生一些新的会计业务,例如企业经营模式转变的特殊行业经济业务、激烈市场竞争下导致的企业终止经营的清算业务、金融市场发展过程中不断涌现的衍生工具交易、特定经济时期产生通货膨胀引起的会计问题、企业分立合并后形成的特殊会计主体的会计核算及信息披露问题等。这些新的经济形势下产生的特殊会计问题已无法用传统会计理论与核算模式来解释与处理,需要对传统会计理论进行拓展与延伸,以适用于这些特殊会计业务的核算需要。高级会计学是专门研究如何对那些传统会计未包括的会计业务或者需要进行深入探讨的特殊会计理论以及随着客观经济环境变化而产生的特殊会计业务进行反映和监督的会计分支,它与传统财务会计互相补充,共同构成了财务会计的完整体系。
Catalogue

前言/1
第一篇 高级会计学理论
第一章 导论/3
第一节 高级会计学基本含义/3
第二节 高级会计学的理论基础/5
第三节 高级会计学的界定问题/8
第四节 高级会计学的基本内容/11
第五节 高级会计学的研究范畴/14
第六节 高级会计的道德问题/15
复习思考与实务训练/19

第二篇 特殊会计业务
第二章 金融衍生工具会计/25
第一节 金融衍生工具的基本理论/25
第二节 金融期货会计/30
第三节 金融期权会计/40
第四节 金融互换会计/49
第五节 金融衍生工具会计信息披露/53
复习思考与实务训练/57

第三章 物价变动会计/62
第一节 物价变动会计产生基础/62
第二节 物价变动会计理论/64
第三节 一般物价水平调整会计/69
第四节 现行成本会计/77
复习思考与实务训练/89

第四章 租赁会计/95
第一节 租赁业务概述/95
第二节 租赁会计理论/101
第三节 融资租赁会计/104
第四节 经营租赁会计/116
第五节 特殊租赁会计/119
复习思考与实务训练/125

第三篇 特殊会计主体
第五章 企业清算会计/131
第一节 企业清算基本理论/131
第二节 清算会计理论/133
第三节 普通清算会计/137
第四节 破产清算会计/146
第五节 破产重组会计/155
第六节 会计改组/159
复习思考与实务训练/162

第六章 企业合并会计/167
第一节 企业合并概述/167
第二节 企业合并的会计理论/173
第三节 企业合并的会计核算/182
第四节 企业合并的信息披露/192
第五节 企业合并会计方法评价/194
复习思考与实务训练/198

第四篇 特殊会计报告
第七章 合并财务报表/205
第一节 合并报表理论/205
第二节 合并报表编表要求/209
第三节 合并报表编制方法/217
第四节 控股权取得日的合并报表编制/220
第五节 控股权取得日后的合并报表编制/228
第六节 合并报表中的特殊编制项目/239
复习思考与实务训练/243

第八章 上市公司信息披露/250
第一节 上市公司信息披露概述/250
第二节 上市公司信息披露要求/253
第三节 上市公司信息披露内容/256
第四节 上市公司首次信息披露/258
第五节 上市公司持续信息披露/260
第六节 我国上市公司信息披露体制问题/267
复习思考与实务训练/271
选择题参考答案/274
参考文献/275
Book Abstract

一、对高级会计学的基本认识
(一)高级会计学属于财务会计系列
我们通常说的高级会计学一般都指高级财务会计(故更多情况称之为高级财务会计),因为尽管会计在其微观领域内可分为财务会计与管理会计,但从实质上看,财务会计通常称为传统会计,即严格按照会计核算的程序进行信息处理,并为外部有关单位或个人提供有助于进行科学决策的财务信息的会计,而管理会计则是与单位内部管理紧密结合的一种主要进行事前控制的会计,这种会计可以说已脱离了传统会计模式,是一门面向未来的新型会计,它有自己的一套理论与方法,与传统会计存在较大的差别,且产生时间较短,整个学科体系尚未形成,不易划分中高层次,因此,通常中高级会计指财务会计。
(二)中级财务会计与高级会计学的主要区别
中级财务会计与高级财务会计之间的区别主要表现在两方面:
1.业务范围不同
高级财务会计核算和监督的内容有一些是一般财务会计不一定有的,或是不经常发生的业务事项,主要表现为一些特殊经济业务与特殊经营方式企业的特殊会计事项。
2.对会计业务反映的连续性、系统性与全面性不同
高级财务会计所反映的业务有些只发生于某一特定时期,且既可能发生于所有企业,也可能发生于部分企业,总之,属于一般财务会计所不能完全包括的业务,是一般财务会计的外延范围。
可见,高级财务会计自20世纪中期出现以来,对一般的传统会计的理论与实务带来很大的冲击,并仍处于不断的发展和完善之中。
Introduction

时代在前进,经济在发展,会计在变革。2006年新的《企业会计准则》的颁布,在中国的会计发展史上又翻开了崭新的一页。较之以前的每次会计准则的修订,这次准则有很大的突破,表现出“理念新、全面性、借鉴性、国际趋同性”的特点,即:强化了为投资者和社会公众提供决策的有用会计信息的新理念;首次构建了比较完整的有机统一体系;为改进国家财务报告准则提供了有益借鉴;实现了与国际会计惯例的趋同。随着2007年《企业会计准则》的付诸实践,我国会计向国际化又迈出了实质性的一步。
发展是永恒的主题,会计的不断发展、完善要求会计教育也能不断地随之改革、发展。作为长期从事会计教育的工作者,我们有一种职业的使命感,希望能不断地将全新的知识传授给学生,尤其是面对会计的日新月异变化,我们应该与时俱进,跟上时代的节拍,不断地调整会计教育知识体系,改革教学方法,因材施教,不断更新教材,力求最早、最快将最新的知识呈现在学生的面前,使学生成为新时代的有用之才。
本书是我们在2006年新的《企业会计准则》的指导下编写的一套全新适用于经管类专业的会计通用系列教材之三——《高级会计学》。
高级会计是伴随着社会经济环境的发展变化而产生的。当市场经济不断深入发展,企业的经济活动也日趋复杂,并逐渐产生一些新的会计业务,例如企业经营模式转变的特殊行业经济业务、激烈市场竞争下导致的企业终止经营的清算业务、金融市场发展过程中不断涌现的衍生工具交易、特定经济时期产生通货膨胀引起的会计问题、企业分立合并后形成的特殊会计主体的会计核算及信息披露问题等。这些新的经济形势下产生的特殊会计问题已无法用传统会计理论与核算模式来解释与处理,需要对传统会计理论进行拓展与延伸,以适用于这些特殊会计业务的核算需要。高级会计学是专门研究如何对那些传统会计未包括的会计业务或者需要进行深入探讨的特殊会计理论以及随着客观经济环境变化而产生的特殊会计业务进行反映和监督的会计分支,它与传统财务会计互相补充,共同构成了财务会计的完整体系。

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