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近年来,随着中国艺术品市场的迅猛发展,企业收藏已经成为国内艺术品市场的中坚力量,《中国机构收藏调查报告》统计显示,2012年国内企业投入艺术品市场的资金高达450亿元左右,艺术品购买的会计和税务处理问题成为目前学术界日益关注的问题,然而艺术品的会计科目归类和核算成为我国企业会计处理的难点。本研究采用案例研究的方法研究了艺术品会计处理问题,研究发现,企业购买艺术品时需要根据其用途确立不同的会计科目,科目的设立正确与否影响着税务处理问题,其次,艺术品的会计处理可参照企业无形资产相关处理原则进行。最后,艺术品价值的差异性会因价值认知不同和时间变迁带来价值的波动。本文研究结果对于企业艺术品的会计处理具有理论和现实指导价值。
In recent years, with the rapid development of the Chinese art market, the collection of enterprises has become the backbone of the domestic art market. According to the “Survey Report on the Collection of Chinese Institutions”, the funds invested by domestic enterprises in the art market in 2012 amounted to about 45 billion yuan The accounting and tax processing issues of art purchases have become an increasingly important issue in academia. However, the classification and accounting of art accounts have become the difficulties of accounting treatment in China. This study uses the method of case study to study the accounting treatment of artwork. The study found that enterprises need to establish different accounting titles according to their purpose when purchasing artwork. The correctness of the establishment of subjects affects the tax treatment. Secondly, Accounting treatment can refer to the enterprise related principles of intangible assets. Finally, the differences in the value of artwork can cause fluctuations in value due to differences in perceptions and changes over time. The results of this paper have theoretical and practical value for the accounting treatment of corporate artwork.