本科论文摘要永续债作为一种长期融资混合性资本工具兼具债务和权益的特征，具有良好的融资弹性，作为国内市场上新出现的金融产品，它一定程度上影响并改变了企业的融资方式。作为创新型金融工具，其会计确认问题对后续会计计量和报告以及财务风险的判定具有重要的影响。论文对永续债的会计确认和财务风险进行分析和研究，并以恒大集团为案例，对恒大永续债的发行情况、发行动机进行剖析，通过恒大永续债发行前后财务状况进行分析对比，对永续债融资的风险进行探究并对融资过程中所遇到的风险问题给出相关建议，针对永续债对于各行业的影响，归纳总结永续债对于企业的机遇与挑战，总结出永续债的未来的发展方向和发展前景。关键字:永续债，会计确认，财务风险本科论文AbstractPerpetualbondisalong-termfinancinghybridcapitalinstrumentwiththecharacteristicsofbothdebtandequity,whichhasgoodfinancingflexibility.Asanewfinancialproductinthedomesticmarket,itaffectsandchangesthefinancingmethodofenterprisestoacertaindegree.Asaninnovativefinancialtool,theproblemsconfirmedbyaccountantshaveanimportantimpactonfollow-upaccountingmeasurementandreportandthejudgmentoffinancialrisks.Thispaperanalyzesandstudiestheaccountingconfirmationandfinancialriskofperpetualbond,takingEvergrandeGroupasacasetoconductananalysisontheissuanceandmotivationofEvergrandePerpetualBonds.TherisksofperpetualbondfinancingareexploredandtherelevantsuggestionsontherisksinthefinancingprocessareputforwardbyanalyzingandcomparingEvergrandeGroup’sfinancialsituationbeforeandaftertheissuanceofperpetual.Theopportunitiesandchallengesofperpetualdebtbringingtoenterprisesaresummarizedonthebasisoftheimpactofperpetualbondsonvariousindustries.Thedevelopmentdirectionandprospectsofperpetualbondsinthefuturearealsosummarized.Keywords:Perpetualbond,Accountingrecognition,Financialrisk本科论文目录前言.....................................................................11综述.....................................................................21.1研究目的...........................................................21.2研究意义...........................................................21.3文献综述...........................................................21.3.1国外研究现状..................................................21.3.2国内研究现状..................................................31.4研究内容及方法.....................................................31.4.1研究内容......................................................31.4.2研究方法......................................................42永续债的特征及会计确认...................................................52.1永续债的概念及特征.................................................52.1.1永续债........................................................52.1.2永续债的特征..................................................52.2永续债的会计确认...................................................53恒大集团简介及发行永续债动机.............................................73.1恒大集团简介.......................................................73.2恒大集团永续债发行简介.............................................73.3恒大集团永续债发行动机.............................................83.3.1拓宽融资渠道..................................................83.3.2满足自身资金需求..............................................84恒大集团发行永续债的会计核算............................................94.1恒大集团发行永续债的会计确认.......................................94.2...
