证券市场导报
證券市場導報
증권시장도보
Securities Market Herald
2012年
9期
22~26
,共null页
公允价值计量 公司利润分配 会计制度改革
公允價值計量 公司利潤分配 會計製度改革
공윤개치계량 공사리윤분배 회계제도개혁
fair value measurement, the distribution of corporate profits, accounting system reform
新会计准则引入了公允价值计量属性，改变了营业利润的构成，也改变了净利润的计量方法。未实现的公允价值变动损益和资产减值损失不具备可分配利润的特点，但因为改革后所得税会计采用的是资产负债表债务法，不能直接以净利润减公允价值变动收益作为利润分配基数，必须考虑递延所得税的影响。本文提出应尽快修改“公司法》中利润分配条款。这对规范公司利润分配行为，抑制公司利润分配中机会主义倾向、保持公司持续发展是很有必要的。
新會計準則引入瞭公允價值計量屬性，改變瞭營業利潤的構成，也改變瞭淨利潤的計量方法。未實現的公允價值變動損益和資產減值損失不具備可分配利潤的特點，但因為改革後所得稅會計採用的是資產負債錶債務法，不能直接以淨利潤減公允價值變動收益作為利潤分配基數，必鬚攷慮遞延所得稅的影響。本文提齣應儘快脩改“公司法》中利潤分配條款。這對規範公司利潤分配行為，抑製公司利潤分配中機會主義傾嚮、保持公司持續髮展是很有必要的。
신회계준칙인입료공윤개치계량속성，개변료영업리윤적구성，야개변료정리윤적계량방법。미실현적공윤개치변동손익화자산감치손실불구비가분배리윤적특점，단인위개혁후소득세회계채용적시자산부채표채무법，불능직접이정리윤감공윤개치변동수익작위리윤분배기수，필수고필체연소득세적영향。본문제출응진쾌수개“공사법》중리윤분배조관。저대규범공사리윤분배행위，억제공사리윤분배중궤회주의경향、보지공사지속발전시흔유필요적。
the new accounting standards introduce the fair value measurement attribute, change the composition of business profits, and also change the measurement methods of net profit. Unrealized changes in fair values and impairment loss do not have the characteristics of the distribution of profits, but because after the reform, accounting for income taxes uses a balance sheet liability method, not directly using net profit less the changes in fair value gains as profit distribution base, the impact of deferred income tax has to be considered. Finally, we should modify the Company Law＇s clause regarding profit distribution as soon as possible, and suggested amendments are provided. This is necessary for standardizing the distribution of profits, preventing opportunistic tendencies in the distribution, and maintaining the sustainable development of companies.
