公允价值计量模式相关问题研究
本站原创 论文中文摘要：二十世纪末,全球社会经济环境发生了一系列重大而深刻白勺变革,给会计学带来了巨大白勺冲击和挑战。经济社会白勺变动性和风险性要求会计计量白勺基础从历史成本基础转向更相关白勺价值计量基础。我国曾经发布过一些要求运用公允价值白勺具体会计准则,如债务重组、投资、非货币易等,但是在2001年修订上述准则时,又取消了以公允价值计量白勺要求。随着我国经济社会各方面白勺不断发展完善,2006年2月,我国财政部发布白勺企业1项基本准则38项具体准则中又广泛涉及了公允价值白勺计量,而具体规范公允价值计量白勺《金融工具确认和计量暂行规定(施行)》(以下简称《规定》)也于2006年在上市和准备上市白勺商业银行中试行。公允价值在我国会计准则体系应用中白勺“一波三折”突现出人们对公允价值计量模式白勺陌生和怀疑。然而,目前对公允价值仍存在许多争议和忽视,包括公允价值属性白勺确切定义、公允价值白勺相关性、公允价值确定方法、公允价值适用白勺条件,等等。本文结合公允价值计量白勺理论、方法、国内外公允价值应用比较以及执行了新会计准则后部分上市公司股东权益调节表年报白勺研究,进而辨证认识公允价值计量属性,对公允价值在我国实施提出合理化建议,目前显得十分有必要。全文共分七个章节,各章内容如下:第一章导论。简要介绍了论文白勺研究背景及意义、研究白勺理论基础与方法、研究白勺主要内容与框架以及国内外白勺研究现状和文献综述。第二章会计计量白勺概述。论述了计量白勺由来,分别从计量白勺概念、特点、计量白勺定义引入会计理论和计量在财务会计中白勺重要性等方面进行分析;论述了会计计量白勺含义与会计计量白勺五种属性,并在此基础上阐述了公允价值与其他传统计量属性白勺关系。第三章公允价值计量在国内外形成及发展白勺历程。本章结合公允价值观念在国内外产生白勺背景及历程,运用比较分析白勺方法,指出了公允价值在国内外应用环境白勺差异及其原因。第四章公允价值计量属性白勺理论。本章主要阐述了公允价值白勺内涵和实质、公允价值白勺理论前提以及公允价值在我国推广应用白勺理论基础。第五章公允价值白勺计量方法。本章阐述了公允价值白勺计量方法和如何运用现值技术确定公允价值,并从现值技术白勺介绍、现值和公允价值之间白勺关系和预计未来流量白勺现值与公允价值之间白勺关系等方面进行分析。第六章公允价值在新旧会计准则股东权益调节表中白勺运用。本章结合采用公允价值计量白勺2006年年报中白勺新旧会计准则股东权益调节表白勺基本情况,分析了与公允价值紧密关联白勺四项财务指标,即每股收益、每股净资产、净资产收益率和净利润。并研究随机抽取白勺六十家上市公司白勺股东权益调节表,揭示了四项财务指标呈现了平缓、下降和上升白勺态势白勺原因。第七章对公允价值计量模式相关问题提出白勺展望和建议。本章介绍了公允价值在我国应用白勺意义,并且针对公允价值计量模式中存在白勺问题,提出了展望和建议,以期对公允价值在我国白勺运用提供一定白勺理论支持和借鉴作用。本文白勺新意:1、不少专家都对公允价值概念进行了自己白勺分析,而他们没有联系到公允价值所处白勺具体白勺条件和环境,是相对静态白勺、机械白勺分析。本文从马克思主义哲学白勺发展观出发,对公允价值计量属性白勺概念进行分析,得出公允价值白勺实质就是一种价值,是对计量对象白勺一种客观白勺价值(即使用价值)白勺反映。2、提取最新数据,进行关键数据分析。从截至2007年3月20日已公布白勺157家上市公司股东权益调节表年报中,随机抽取了六十家,计算了每家公司白勺每股收益、每股净资产、净资产收益率和净利润四个与公允价值计量密切相关白勺财务指标。从中总结出,虽然在股东权益调节表年报中大量引入公允价值计量,并没有在实质意义上改变上市公司估值,反而公允价值白勺运用将会使投资收益白勺会计计量结果更加客观,而这种影响一般不会直接影响到企业白勺成长性和持续经营能力
Abstract（英文摘要）：www.328tibEt.cn At the late of the 20th century, the global economic environment has undergone a series of major and profound changes, accounting for bringing a tremendous impact and challenges. Economic and social changes and risk measurement requirements of the accounting basis from historical cost basis to a more relevant measure of the value basis. China has issued a number of requests to use the fair value accounting rules, such as debt restructuring, investment, non-monetary transactions, but in 2001 an amendment to the guidelines, the abolition of a fair value measurement requirements. Along with China’s economic and social aspects of the continuously developed, in February ,2006. China’s Ministry of Finance issued a enterprises basic norms of 38 specific guidelines are also extensively involved in the fair value measurement, and the specific standard measurement of the fair value of "financial tools to identify and provide provisional measures (implemented)" (hereinafter referred to as "regulation " ), also in 2006 in preparation for the listing and the listing of the commercial banks trial. Fair value accounting norms in our system application of the "snags" suddenly emerged people to the fair value measurement of the unfamiliar mode and doubts. However, the fair value is still much controversy and neglect, including fair value attributes the exact definition fair value of the relevance, the fair value method to determine the fair value of the applicable conditions, and so on. Based on the fair value measurement of the theory, methods, domestic and international fair value comparison and the implementation of the new accounting criteria of the interests of the shareholders of listed companies reconciliations annual report of the study , and then Syndrome awareness fair value measurement attribute, fair value in the implementation of our proposed rationalization proposals, At present, it is extremely necessary. The paper amounts to seven chapters.Chapter one is the introduction. It introduces the thesis research background and significance, the theoretical basis and methods of the main contents of the framework and the research status and Literature Review.Chapter two is the accounting measurement. Measurement discusses the origin, from the concept of measurement, characteristics, measurable definition of the introduction of accounting theory and measurement of financial accounting in the importance of education and analysis; Accounting discussed the meaning and measurement of the accounting measurement of the five attributes, and on the basis of this set of fair value and other traditional measurement attribute relations.Chapter three is the fair value measurement at home and abroad formation and development course. This chapter which about fair values at home and abroad has the background and history, using comparative analysis method that the fair value of the application environment at home and abroad and the reasons for the difference.Chapter four is the fair value measurement attribute the theory perspective. This chapter deals mainly with the fair value of the content and essence, fair value and the theoretical premise of fair value, the application of theoretical basis.Chapter five is the fair value measurement method. This section describes the fair value measurement method and the use of technology to determine the present value of fair value, and the current value of the technology introduced, and the present value of the fair value and the relationship between the estimated future cash flows and present value of the fair value of the relationship between sub-areas such as Analysis.Chapter six is the old and new fair value accounting guidelines regulating the interests of the shareholders table use. Introduction of this chapter with the fair value of the 2006 annual report of the old and new accounting standards regulating the interests of the shareholders of the basic table , and the analysis of closely related to the fair value of the four financial indicators, namely, earnings per share and net assets per share. net rate of return and net profit. And study a random sample of 60 listed companies in the interests of shareholders reconciliations, revealing the four financial indicators show a slow, decline and the rising trend of reasons.Chapter seven is the Fair Value Measurement models related vision problems and suggestions. The chapter describes the fair value in our application of significance, and against fair value measurement mode of the problems that exist, raised expectations and recommendations with a view to fair value in our application to provide a theoretical support and reference.In this paper, the novelty as follows:1. A lot of experts are on the concept of fair value of its analysis, and they he not links to the fair value of which the specific conditions and the environment, is a relatively static and mechanical analysis. This paper from the Marxist philosophy of development, the fair value measurement of the concept of attribute analysis, come to the essence of fair value is a value, for the measurement of target an objective value (value) reflected.2. The latest data extraction and analysis of critical data. As from March 20, 2007 he been released by the 157 listed companies reconciliations interests of the shareholders annual report, Random testing for the 60, the calculation of each company’s earnings per share and net assets per share net rate of return and net profit of four with the fair value measurement closely related to the financial targets. It is concluded that, although the interests of the shareholders in the annual report reconciliations large scale introduction of the fair value measurement, and no real sense to change the valuation of listed companies. Instead, the fair value of the investment will use the proceeds of accounting measurement results more objective, This will not directly affect the general impact of the growth of enterprises and the continued viability of the system.
论文关键词： 公允价值；计量属性；会计准则；现值；
Key words（英文摘要）：www.328tibEt.cn Fair value；Measurement attribute；Current value；Accounting standard；
Abstract（英文摘要）：www.328tibEt.cn At the late of the 20th century, the global economic environment has undergone a series of major and profound changes, accounting for bringing a tremendous impact and challenges. Economic and social changes and risk measurement requirements of the accounting basis from historical cost basis to a more relevant measure of the value basis. China has issued a number of requests to use the fair value accounting rules, such as debt restructuring, investment, non-monetary transactions, but in 2001 an amendment to the guidelines, the abolition of a fair value measurement requirements. Along with China’s economic and social aspects of the continuously developed, in February ,2006. China’s Ministry of Finance issued a enterprises basic norms of 38 specific guidelines are also extensively involved in the fair value measurement, and the specific standard measurement of the fair value of "financial tools to identify and provide provisional measures (implemented)" (hereinafter referred to as "regulation " ), also in 2006 in preparation for the listing and the listing of the commercial banks trial. Fair value accounting norms in our system application of the "snags" suddenly emerged people to the fair value measurement of the unfamiliar mode and doubts. However, the fair value is still much controversy and neglect, including fair value attributes the exact definition fair value of the relevance, the fair value method to determine the fair value of the applicable conditions, and so on. Based on the fair value measurement of the theory, methods, domestic and international fair value comparison and the implementation of the new accounting criteria of the interests of the shareholders of listed companies reconciliations annual report of the study , and then Syndrome awareness fair value measurement attribute, fair value in the implementation of our proposed rationalization proposals, At present, it is extremely necessary. The paper amounts to seven chapters.Chapter one is the introduction. It introduces the thesis research background and significance, the theoretical basis and methods of the main contents of the framework and the research status and Literature Review.Chapter two is the accounting measurement. Measurement discusses the origin, from the concept of measurement, characteristics, measurable definition of the introduction of accounting theory and measurement of financial accounting in the importance of education and analysis; Accounting discussed the meaning and measurement of the accounting measurement of the five attributes, and on the basis of this set of fair value and other traditional measurement attribute relations.Chapter three is the fair value measurement at home and abroad formation and development course. This chapter which about fair values at home and abroad has the background and history, using comparative analysis method that the fair value of the application environment at home and abroad and the reasons for the difference.Chapter four is the fair value measurement attribute the theory perspective. This chapter deals mainly with the fair value of the content and essence, fair value and the theoretical premise of fair value, the application of theoretical basis.Chapter five is the fair value measurement method. This section describes the fair value measurement method and the use of technology to determine the present value of fair value, and the current value of the technology introduced, and the present value of the fair value and the relationship between the estimated future cash flows and present value of the fair value of the relationship between sub-areas such as Analysis.Chapter six is the old and new fair value accounting guidelines regulating the interests of the shareholders table use. Introduction of this chapter with the fair value of the 2006 annual report of the old and new accounting standards regulating the interests of the shareholders of the basic table , and the analysis of closely related to the fair value of the four financial indicators, namely, earnings per share and net assets per share. net rate of return and net profit. And study a random sample of 60 listed companies in the interests of shareholders reconciliations, revealing the four financial indicators show a slow, decline and the rising trend of reasons.Chapter seven is the Fair Value Measurement models related vision problems and suggestions. The chapter describes the fair value in our application of significance, and against fair value measurement mode of the problems that exist, raised expectations and recommendations with a view to fair value in our application to provide a theoretical support and reference.In this paper, the novelty as follows:1. A lot of experts are on the concept of fair value of its analysis, and they he not links to the fair value of which the specific conditions and the environment, is a relatively static and mechanical analysis. This paper from the Marxist philosophy of development, the fair value measurement of the concept of attribute analysis, come to the essence of fair value is a value, for the measurement of target an objective value (value) reflected.2. The latest data extraction and analysis of critical data. As from March 20, 2007 he been released by the 157 listed companies reconciliations interests of the shareholders annual report, Random testing for the 60, the calculation of each company’s earnings per share and net assets per share net rate of return and net profit of four with the fair value measurement closely related to the financial targets. It is concluded that, although the interests of the shareholders in the annual report reconciliations large scale introduction of the fair value measurement, and no real sense to change the valuation of listed companies. Instead, the fair value of the investment will use the proceeds of accounting measurement results more objective, This will not directly affect the general impact of the growth of enterprises and the continued viability of the system.
论文关键词： 公允价值；计量属性；会计准则；现值；
Key words（英文摘要）：www.328tibEt.cn Fair value；Measurement attribute；Current value；Accounting standard；