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2050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。
“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
摘要
参考文献
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引用本文
刘浩, 徐华新. “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[J]. 上海财经大学学报, 2023, 25(3): 108-122.
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