加密数字货币的会计处理研究——以特斯拉为例

LZUFE-KMS > 会计学院

作者	康炎培
姓名汉语拼音	kangyanpei
学号	2021000008130
培养单位	兰州财经大学
电话	15352407670
电子邮件	1298513302@qq.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	邢铭强
第一导师姓名汉语拼音	xingmingqiang
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	加密数字货币的会计处理研究——以特斯拉为例
英文题名	Research on the accounting treatment of cryptocurrencies - taking Tesla as an example
关键词	加密数字货币会计处理特斯拉
外文关键词	Cryptocurrency ; Accounting treatment ; Tesla
摘要	随着加密数字货币的应用范围逐步拓展，当前企业会计实务操作与监管机构的监管工作正面临着前所未有的挑战。鉴于目前尚未有明确的会计准则作为指导，企业在处理与加密数字货币相关的业务时，更多地依赖于会计人员的职业判断与专业素养。在没有明确的会计标准指引下，由于加密数字货币自身的特点和复杂程度，选择恰当的会计处理方法是目前急需解决的一大问题。不恰当的会计处理方法可能会对企业的会计信息质量产生不良影响，进而威胁到企业的财务稳健与信息透明度，进而增加投资者的风险。为了应对这些问题，就需要尽快为加密数字货币制定适当的会计处理准则。本文在综合国内外关于加密数字货币的研究成果之上，采用案例研究的方法深入剖析了加密数字货币的本质属性及其独特特征。同时，以特斯拉作为案例公司，详细探讨了其对所持有的加密数字货币的会计处理，并在此基础上，针对加密数字货币的会计处理问题提出建设性的对策建议。首先对相关概念和理论基础进行阐述，搞清楚什么是加密数字货币，以及对加密数字货币进行会计确认需要哪些理论基础作为支撑。其次在了解加密数字货币概念和理论的基础上，以特斯拉加密数字货币的会计处理为研究对象，介绍了特斯拉对持有的加密数字货币的会计处理方式，包括确认、计量和披露等多个方面。再次，在上文的基础上，分析了案例公司加密数字货币的会计处理对财务报表的影响以及在会计处理过程中可能存在的问题。最后，基于对特斯拉加密数字货币会计处理问题的深入研究，本文提出了针对性建议以助力企业优化加密数字货币的会计处理流程。具体而言，国家和政府层面应加速推进与加密数字货币相关的法律法规的制定与出台，确保法律框架的完善性。此外，还需要提高会计人员以及审计人员的工作能力来保证企业所披露的会计信息质量通过这些措施，有望为企业提供一个更为明确和有力的指导，促进加密数字货币在企业会计处理中的规范化与标准化。
英文摘要	With the gradual expansion of the application scope of cryptocurrencies, the current accounting practices of enterprises and the supervision work of regulators are facing unprecedented challenges. Given that there are currently no clear accounting standards as a guide, companies rely more on the professional judgment and professionalism of accountants when dealing with crypto-related business. In the absence of clear accounting standards, due to the characteristics and complexity of cryptocurrencies themselves, choosing the appropriate accounting treatment is a major problem that needs to be solved urgently. Improper accounting treatment may have a negative impact on the quality of accounting information of enterprises, and then threaten the financial stability and information transparency of enterprises, and then increase the risk of investors. In order to deal with these issues, it is necessary to develop appropriate accounting treatment standards for cryptocurrencies as soon as possible. Based on the synthesis of domestic and foreign research results on cryptocurrency, this paper uses the method of case study to deeply analyze the essential attributes and unique characteristics of cryptocurrency. At the same time, taking Tesla as a case company, this paper discusses in detail its accounting treatment of the cryptocurrencies it holds, and on this basis, puts forward constructive countermeasures and suggestions for the accounting treatment of cryptocurrencies. First of all, the relevant concepts and theoretical basis are elaborated, to find out what is cryptocurrency, and what theoretical basis is needed for accounting confirmation of cryptocurrency. Secondly, on the basis of understanding the concept and theory of cryptocurrency, taking the accounting treatment of Tesla cryptocurrency as the research object, this paper introduces Tesla's accounting treatment of the cryptocurrency held by Tesla, including recognition, measurement and disclosure. Thirdly, on the basis of the above, it analyzes the impact of the accounting treatment of cryptocurrencies on the financial statements of the case company and the possible problems in the accounting treatment process. Finally, based on the in-depth study of the accounting treatment of Tesla's cryptocurrency, this paper puts forward specific suggestions to help enterprises optimize the accounting treatment process of cryptocurrency. Specifically, the state and government level should accelerate the formulation and introduction of laws and regulations related to cryptocurrencies to ensure the perfection of the legal framework. In addition, it is necessary to improve the working ability of accountants and auditors to ensure the quality of accounting information disclosed by enterprises. Through these measures, it is expected to provide a more clear and powerful guidance for enterprises to promote the standardization and standardization of cryptocurrency in the accounting treatment of enterprises.
学位类型	硕士
答辩日期	2024-05-25
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	53
参考文献总数	55
馆藏号	0006040
保密级别	公开
中图分类号	F23/1055
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36848
专题	会计学院
推荐引用方式 GB/T 7714	康炎培. 加密数字货币的会计处理研究——以特斯拉为例[D]. 甘肃省兰州市. 兰州财经大学,2024.

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