公允价值在我国应用研究
本站原创 论文中文摘要：近年来历史成本计量属性由于经济社会白勺发展,物价变动、通货膨胀白勺因素显示出其在一定程度上缺乏相关性和及时性。国际和国内会计学界一直致力于对公允价值白勺研究,公允价值由于其高度白勺相关性质量特征在会计界引起了强烈反响。特别是在2006年我国新颁布白勺企业会计准则中,公允价值白勺应用成为一大亮点。建立在公允价值计量基础上白勺信息具有决策相关性,能为会计信息使用者提供及时和有用白勺信息。然而,公允价值本身由于可靠性和可操作性不足,使得公允价值白勺全面运用面临着一定程度上白勺困难。由于公允价值白勺可靠性问题,如果运用不当,很有可能会再次成为企业进行利润操纵白勺工具,本文着重对公允价值在我国运用过程中白勺问题进行研究,从公允价值白勺基本理论及其计量属性问题、在我国会计准则中白勺应用以及应用过程中所面临白勺问题等方面进行了深入探讨,并在文章最后提出了相应白勺对策建议
Abstract（英文摘要）：www.328tibet.cn In recent years, the International developed countries put fair value as accounting measurement attribute, compared with China, the research of fair value is only limited to academic field, in 1998 the fair value was first introduced, in 2001 the fair value was restricted because of reliability of fair value , in 2006, as the market environment improving, the fair value is in the stage of full of use, the use of fair value can be full of twists and turns.Our country has been taken original cost as a major accounting measurement attribute, the original cost plays an important role in the accounting because of reliability and verifiability, with the continuous development of the economy, increasingly competition among business, the risks and uncertainties increased, intangible assets, derivative financial instruments such as from a large number of soft assets appeared, the accounting objective turn into entrusted duty on the basis of decision-making ailability, the information users pay attention to the information relevance and reliability .In the inflation period, the phenomenon of rising prices makes original cost become incredibility, the reliability and authenticity of accounting information significantly reduced, seriously misleading the information users and the business decision-makers. To this end, fair value accounting appears, make up for the lack of relevance of original cost . Fair value accounting has greatly improved the relevance of accounting information, and fully reflects the financial assets and liabilities of the true value, thus guards against and defuses financial risks. The introduction of the fair value in our country is intended to make Chinese accounting standards joint track with international standards, enhance comparability of financial information, reduce the trade friction in the international trade, speed up the establishment of China’s market economy status, improve the development of China’s capital market.This paper set out the five parts in the application research fair value .The first part is the introduction, mainly elaborating the background and the meaning of the subject, the related literature review, structure and the major innovation and deficiency. It is the brief introduction of main content follow-up.The second part is an overview of the basic theory about fair value, the definition of fair value, characteristics, application conditions and the theoretical basis, lay a good groundwork for the text to elaborate the fair value and the related issues.The third part is the analysis of the fair value accounting measurement attribute, the accounting measurement of the evolution, the extraction of fair value, the introduction of three controversial opinion about accounting measurement attribute, compared fair value with other measures, make a better understanding of the fair value accounting measurement attribute.The fourth part is the application of fair value in our country. One part is the formation and development process in our country, and the other part is the analysis of the fair value application in the new accounting standards, so as to arrive at the conclusion that fair value should remain cautious.The fifth part is the problems and suggestions in the application of fair value, unsound market environment, the reliability of fair value and profit manipulation, the quality of the managers and accountants, corporate governance structure and external supervision ,explain the problems in the application of fair value of our country , and put forward some suggestions.The fair value has the characteristics of reliability and relativity. In 2006, as a new accounting measurement attribute, the fair value has become a major highlight of the amendment. Fair value measurement as a composite attribute, can be manifested in many forms, from the definition of fair value we can see the historical cost equivalent to the past tense of the fair value, and the current cost and current market value equal to the present tense of the fair value , net realizable value and present value of future cash flows equal to the present and future tense of the fair value.Large-scale use of fair value at the same time should ensure the reliability of fair value. Although our country is in a transition economy, but there are still some large-scale state-owned enterprises and interest groups to manipulate profits, conduct related party transactions. Therefore, innovation is advanced by a reference to the fair value of the foreign theoretical system, the fair value of our country has a shorter application time. Combined with the reality of China’s national conditions, the market environment is not active, the market economy system is not sound, the accounting profession can only rely on the present value of future cash flows and other valuation techniques to determine and define the fair value, all of these face the difficulties of operability, the accounting personnel lack of the professional ethics and professionali issues, the determine of the fair value is likely to be artificially manipulated, making the acquisition the fair value lack of impartiality. There is highly concentrated ownership in the corporate governance structures, large shareholders control the company in important matters, the prevalence of related party transactions, and can not form an effective supervisory role. The application of new accounting standards implementation will inevitably face some difficult and various problems, such as investment property, non-monetary assets exchange ,debt restructuring, corporate mergers and other corporate accounting standards, for in order to improve business performance considerations, use the relationship between the major shareholders to profit manipulation, use new accounting standards of fair value deliberate financial statement, greatly increasing the profits of enterprises, resulting in distortion of accounting information.In the current market environment in our country, take a cautious and moderate attitude. The application of fair value and must be able to obtain a reliable measurement in order to oid too many arbitrary application of fair value and prevent it from becoming a tool for manipulating profits. With the economic situation continues to develop, the majority of workers in accounting theory continue to explore the field, the concept of fair value will become more and more popular, the application of fair value in our country will be more sophisticated, fair value is bound to play its due role, and provide better service for information users.
论文关键词： 公允价值；公平交易；利润操纵；
Key words（英文摘要）：www.328tibet.cn Fair value；Fair exchange；Profit manipulation；
Abstract（英文摘要）：www.328tibet.cn In recent years, the International developed countries put fair value as accounting measurement attribute, compared with China, the research of fair value is only limited to academic field, in 1998 the fair value was first introduced, in 2001 the fair value was restricted because of reliability of fair value , in 2006, as the market environment improving, the fair value is in the stage of full of use, the use of fair value can be full of twists and turns.Our country has been taken original cost as a major accounting measurement attribute, the original cost plays an important role in the accounting because of reliability and verifiability, with the continuous development of the economy, increasingly competition among business, the risks and uncertainties increased, intangible assets, derivative financial instruments such as from a large number of soft assets appeared, the accounting objective turn into entrusted duty on the basis of decision-making ailability, the information users pay attention to the information relevance and reliability .In the inflation period, the phenomenon of rising prices makes original cost become incredibility, the reliability and authenticity of accounting information significantly reduced, seriously misleading the information users and the business decision-makers. To this end, fair value accounting appears, make up for the lack of relevance of original cost . Fair value accounting has greatly improved the relevance of accounting information, and fully reflects the financial assets and liabilities of the true value, thus guards against and defuses financial risks. The introduction of the fair value in our country is intended to make Chinese accounting standards joint track with international standards, enhance comparability of financial information, reduce the trade friction in the international trade, speed up the establishment of China’s market economy status, improve the development of China’s capital market.This paper set out the five parts in the application research fair value .The first part is the introduction, mainly elaborating the background and the meaning of the subject, the related literature review, structure and the major innovation and deficiency. It is the brief introduction of main content follow-up.The second part is an overview of the basic theory about fair value, the definition of fair value, characteristics, application conditions and the theoretical basis, lay a good groundwork for the text to elaborate the fair value and the related issues.The third part is the analysis of the fair value accounting measurement attribute, the accounting measurement of the evolution, the extraction of fair value, the introduction of three controversial opinion about accounting measurement attribute, compared fair value with other measures, make a better understanding of the fair value accounting measurement attribute.The fourth part is the application of fair value in our country. One part is the formation and development process in our country, and the other part is the analysis of the fair value application in the new accounting standards, so as to arrive at the conclusion that fair value should remain cautious.The fifth part is the problems and suggestions in the application of fair value, unsound market environment, the reliability of fair value and profit manipulation, the quality of the managers and accountants, corporate governance structure and external supervision ,explain the problems in the application of fair value of our country , and put forward some suggestions.The fair value has the characteristics of reliability and relativity. In 2006, as a new accounting measurement attribute, the fair value has become a major highlight of the amendment. Fair value measurement as a composite attribute, can be manifested in many forms, from the definition of fair value we can see the historical cost equivalent to the past tense of the fair value, and the current cost and current market value equal to the present tense of the fair value , net realizable value and present value of future cash flows equal to the present and future tense of the fair value.Large-scale use of fair value at the same time should ensure the reliability of fair value. Although our country is in a transition economy, but there are still some large-scale state-owned enterprises and interest groups to manipulate profits, conduct related party transactions. Therefore, innovation is advanced by a reference to the fair value of the foreign theoretical system, the fair value of our country has a shorter application time. Combined with the reality of China’s national conditions, the market environment is not active, the market economy system is not sound, the accounting profession can only rely on the present value of future cash flows and other valuation techniques to determine and define the fair value, all of these face the difficulties of operability, the accounting personnel lack of the professional ethics and professionali issues, the determine of the fair value is likely to be artificially manipulated, making the acquisition the fair value lack of impartiality. There is highly concentrated ownership in the corporate governance structures, large shareholders control the company in important matters, the prevalence of related party transactions, and can not form an effective supervisory role. The application of new accounting standards implementation will inevitably face some difficult and various problems, such as investment property, non-monetary assets exchange ,debt restructuring, corporate mergers and other corporate accounting standards, for in order to improve business performance considerations, use the relationship between the major shareholders to profit manipulation, use new accounting standards of fair value deliberate financial statement, greatly increasing the profits of enterprises, resulting in distortion of accounting information.In the current market environment in our country, take a cautious and moderate attitude. The application of fair value and must be able to obtain a reliable measurement in order to oid too many arbitrary application of fair value and prevent it from becoming a tool for manipulating profits. With the economic situation continues to develop, the majority of workers in accounting theory continue to explore the field, the concept of fair value will become more and more popular, the application of fair value in our country will be more sophisticated, fair value is bound to play its due role, and provide better service for information users.
论文关键词： 公允价值；公平交易；利润操纵；
Key words（英文摘要）：www.328tibet.cn Fair value；Fair exchange；Profit manipulation；