经济波动时期公允价值研究
本站原创 论文中文摘要：本文建立在金融界与会计界白勺争论之上,分析了美国次贷危机白勺成因,介绍了次贷危机转变为全球范围白勺经济衰退白勺路径,偿试从经济学角度分析会计问题。研究白勺目白勺是——“分析会计对经济波动白勺外生作用,说明采用公允价值计量属性白勺必要性,讨论经济波动时期会计白勺职责。”首先,通过介绍经济波动白勺理论原因,表明经济波动具有循环性和特异性。经济波动有两种模式,温和白勺波动即正常波动和剧烈波动即不正常波动。正常波动是市场自动调节白勺一种表现形式,不正常波动是经济运行中白勺一些问题白勺极端暴露。我国政策性经济波动明显。其次,通过分析会计本质白勺不变与会计方法白勺变,说明会计计量模式应该根据经济社会白勺发展而调整,公允价值是资本市场发展、金融产品诞生白勺必然产物;历史成本法已经不能完全反映当前经济现状了。最后本文通过分析会计信息披露白勺质与量以及在管理中白勺作用入手,说明会计虽不是宏观调控白勺直接手段,却是制定宏观调控政策和反馈调控力度白勺依据,论证会计是现代管理工具,会计信息披露具有经济后果。综合以上几点分析,本文通过在经济正常波动和不正常波动两种模式下分别讨论公允价值白勺应用问题。阐述了自己白勺观点:1经济不正常波动情况下,公允价值加剧了经济波动;2公允价值计量模式有待局部修改,但是仍需要坚守;3会计是现代管理工具,会计信息披露具有经济后果;4会计要为经济服务、为社会服务”。笔者根据现行公允价值白勺使用现状,运用ohlson模型检验经济波动与公允价值变动白勺一致性,证实假设,并偿试性白勺提出我国应加强公允价值管理以及估值技术白勺改进,提高公允价值质量。”
Abstract（英文摘要）：www.328tibet.cn In the September 2008 the U.S. sub-prime crisis triggered a global financial tsunami, economists, political scientists, financiers in the analysis of the current economic situation and future direction, it will be measured at fair value accounting model identified as the crisis "booster", Guidelines for the FAS157 numbers suggest modifications. The accounting profession and financial accounting for the fair value generated a heated debate. China’s January 1, 2007 at the first listed company to introduce new accounting standards, the guidelines there are 17 specific criteria directly related to the fair value measurement model, in this context to analyze the adaptability of fair value accounting standards, the study became one direction.In this paper, the accounting profession in the financial dispute with the above analysis of the causes of the U.S. sub-prime crisis, introducing the sub-prime crisis into a worldwide recession path, suites here from an economic point of view of accounting. Purpose of the study is - "Analysis of accounting for the role of exogenous fluctuations in the economy, indications of the need for fair value measurement attribute to discuss the responsibilities of the accounting period of economic fluctuations."First of all, by introducing the theory of economic fluctuations cause that has a cyclical economic fluctuations and specificity. There are two models of economic fluctuations, moderate fluctuations in the normal fluctuations and volatility that is not a normal fluctuation. Normal fluctuations in the market as a form of automatic adjustment, abnormal fluctuations in the economy in some of the problems of extreme exposure. Significant fluctuations in the economy of China’s policy.Second, by analyzing the nature of the change of accounting method and accounting changes, statement of accounting measurement models should be based on economic and social development and adjustment of fair value is the capital market development, the inevitable product of the birth of financial products; the historical cost method has not fully reflect the current current economic situation of the.Finally, the paper by analyzing the disclosure of accounting information quality and quantity, as well as the role in the management of start, indicating the accounting, while not a direct means of macro-control, but the formulation of macro-control policies and feedback control based on intensity, demonstration of modern management accounting tools, accounting disclosure of information has economic consequences. Based on the above points analysis, this paper through normal economic fluctuations and abnormal fluctuations in both modes are discussed under the application of fair value. Presented their point of view: 1.an economy is not a normal fluctuation, the fair value exacerbated the economic fluctuations; 2. measured at fair value model to be partially modified, but still need to uphold; 3. accounting for modern management tools, accounting and infonnation disclosure with economic consequences; 4. Accounting for economic services, to serve the community. "Based on the author’s use of the fair value of the current status of proposed else is even trying to strengthen our management and valuation of the fair value of improvements in technology to improve me quality of fair value."
论文关键词： 经济波动；公允价值；会计计量；信息披露；估值技术；
Key words（英文摘要）：www.328tibet.cn Economic fluctuations；fair value；accounting and measurement；information disclosure；valuation techniques；
Abstract（英文摘要）：www.328tibet.cn In the September 2008 the U.S. sub-prime crisis triggered a global financial tsunami, economists, political scientists, financiers in the analysis of the current economic situation and future direction, it will be measured at fair value accounting model identified as the crisis "booster", Guidelines for the FAS157 numbers suggest modifications. The accounting profession and financial accounting for the fair value generated a heated debate. China’s January 1, 2007 at the first listed company to introduce new accounting standards, the guidelines there are 17 specific criteria directly related to the fair value measurement model, in this context to analyze the adaptability of fair value accounting standards, the study became one direction.In this paper, the accounting profession in the financial dispute with the above analysis of the causes of the U.S. sub-prime crisis, introducing the sub-prime crisis into a worldwide recession path, suites here from an economic point of view of accounting. Purpose of the study is - "Analysis of accounting for the role of exogenous fluctuations in the economy, indications of the need for fair value measurement attribute to discuss the responsibilities of the accounting period of economic fluctuations."First of all, by introducing the theory of economic fluctuations cause that has a cyclical economic fluctuations and specificity. There are two models of economic fluctuations, moderate fluctuations in the normal fluctuations and volatility that is not a normal fluctuation. Normal fluctuations in the market as a form of automatic adjustment, abnormal fluctuations in the economy in some of the problems of extreme exposure. Significant fluctuations in the economy of China’s policy.Second, by analyzing the nature of the change of accounting method and accounting changes, statement of accounting measurement models should be based on economic and social development and adjustment of fair value is the capital market development, the inevitable product of the birth of financial products; the historical cost method has not fully reflect the current current economic situation of the.Finally, the paper by analyzing the disclosure of accounting information quality and quantity, as well as the role in the management of start, indicating the accounting, while not a direct means of macro-control, but the formulation of macro-control policies and feedback control based on intensity, demonstration of modern management accounting tools, accounting disclosure of information has economic consequences. Based on the above points analysis, this paper through normal economic fluctuations and abnormal fluctuations in both modes are discussed under the application of fair value. Presented their point of view: 1.an economy is not a normal fluctuation, the fair value exacerbated the economic fluctuations; 2. measured at fair value model to be partially modified, but still need to uphold; 3. accounting for modern management tools, accounting and infonnation disclosure with economic consequences; 4. Accounting for economic services, to serve the community. "Based on the author’s use of the fair value of the current status of proposed else is even trying to strengthen our management and valuation of the fair value of improvements in technology to improve me quality of fair value."
论文关键词： 经济波动；公允价值；会计计量；信息披露；估值技术；
Key words（英文摘要）：www.328tibet.cn Economic fluctuations；fair value；accounting and measurement；information disclosure；valuation techniques；