政府补助准则变化对新能源汽车企业的业绩影响

Impacts of Changes in Government Subsidy Standard on the Performance of New Energy Vehicle Enterprises

可比性、实质重于形式是会计信息质量的两个重要维度。在鼓励新能源汽车发展的政策下,来自政府的经济资源较多流向车企,甚至成为部分企业主要利润来源,然而由于将其通过不同损益项目反映的会计处理,给信息使用者评价不同企业业绩带来困扰。为此,财政部在2017年5月修订了政府补助准则。在政府补贴政策收紧与会计处理发生变化的双重背景下,本文通过宇通客车、江淮汽车两家上市公司,分析准则变化前后政府补助会计处理差异、产生的业绩影响及存在的问题,并对准则提出完善建议。

Comparability and substance over form principle are two important dimensions in accounting information quality.Under the policy of encouraging new energy vehicles'development,most of the economic resources from the government flow into new energy vehicle enterprises,and even become the main source of profit for some enterprises.However,they have to face accounting treatment which is reflected by different profit and loss items.This could cause trouble for information users to evaluate the performance of different enterprises.Therefore,the Ministry of Finance revised the Standard of Government Subsidy in May,2017.Under both tightening government subsidy policy and changed accounting treatment,this paper analyzed the performance changes and problems of two listed companies:Yutong Bus and JAC Motors before and after the new subsidy standard released and new accounting treatment used.In addition,suggestions for improving the government subsidy standard were put forward.