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新颁布的物权法秉承物权法定之原则,规定了所有权、用益物权与担保物权。权利与义务是资产与负债的主要内容,物权法律制度的完善和发展,必将对会计确认和计量产生重要影响。本文认为,企业法人所有权制度厘清了企业与其投资者之间权利与义务的边界,为正确界定会计主体提供了法理上的支持。作为一种权能相对完整的用益物权,建设用地使用权具备权利人能够拥有或控制、权利客体有形、使用期限超过一个会计期间等三大特点,可以作为固定资产进行核算。担保物权系在资产之上设定负担与限制,这种负担与限制应当反映在会计核算之中。除了按照或有事项予以报告之外,企业还可以选用公允价值来反映这种权利负担。
Property law promulgated newly adhering to the principle of legal property, provides for ownership, usufruct and secured property rights. Rights and obligations are the main contents of assets and liabilities. The perfection and development of the legal system of real rights will surely have an important influence on the accounting recognition and measurement. This paper argues that the corporate ownership system clarifies the boundaries of rights and obligations between enterprises and their investors and provides legal support for the correct definition of accounting entities. As a relatively complete usufructuary right, the right to use land for construction has the three characteristics of being able to be owned or controlled by the obligee, the tangible object of the right and the useful life of more than one accounting period, which can be accounted for as fixed assets. Secured property rights set the burden on the assets and restrictions, such burdens and restrictions should be reflected in the accounting. In addition to reporting on a contingency basis, an enterprise may also choose to use the fair value to reflect such a burden of rights.