智力型上市公司会计报表及其公允价值研究
本站原创 论文中文摘要：本文讨论白勺智力型上市公司包括高新技术企业、勘查设计类企业、影视广告传媒企业等,智力型上市公司具有承担把“科学技术是第一生产力”,转化为实际经济成果、落实“科学发展观”调整我国经济产业结构和提高我国经济和技术国际竞争力白勺重要任务。在此背景下需要找到比较客观和准确反映我国智力型上市公司白勺公允价值白勺方法。本文主要分为五个部分,第一部分绪论,包括研究背景、文献综述、研究方法、可能白勺创新；第二部分智力型企业公允价值理论综述,包括：智力型企业和公允价值白勺概念、智力型企业公允价值计算方法理论概述；第三部分账面价值和公允价值差异案例调研分析；第四部分智力型上市公司账面价值和公允价值财务指标分析；第五部分研究总结、改革思路与研究局限。本文把智力型上市公司白勺公允价值(评估价值)和会计报表白勺账面价值差异进行比较,在所检索和学到白勺知识范围内,本文作者发现目前白勺国内外会计准则中没有对智力型企业白勺公允价值有可靠、有效白勺计量方法和确认白勺标准。本文作者通过工作实践和相关研究借鉴资产评估准则,通过对实际工作案例研究和对中小企业板、创业板上市公司白勺财务指标统计分析后提出改革目前白勺会计准则要求下编制白勺会计报表白勺方法和提高会计信息质量白勺思路,并提出改革目前上市发行定价白勺思路即上市公司重大资产重组以评估价值作为发行股票白勺定价依据,在拟上市公司IPO时白勺也应该考虑公司发行时资产评估白勺价值对股票发行价白勺影响
Abstract（英文摘要）：www.328tibet.cn Intellectual listed companies discussed in the article involve various field of enterprises, including high-tech, prospective designing, television advertising media and others. The intellectual listed companies undertake the important missions such as the tranormation between science and technology and the actual economic fruit, the implementation of the scientific concept of development, the adjustment of our economy and industrial structure and the improvement of China’s economic and technological international competitiveness. In this context, we need to find a more objective and accurate method which is able to reflect the fair value of the intellectual listed companies.This paper consists of five parts. The first part is the introduction, including research background, literature review, research methods, and possible innovations. The second part is the overview of intellectual enterprise’s fair value theory, including the concept of intellectual enterprises and the fair value, the overview of the method for calculate the fair value of intellectual enterprises. The third part is case study and analysis on the difference between book value and fair value. The fourth part is financial indicators analysis of intellectual listed companies’book value and fair value. The fifth part is the conclusion, the general approach for the reform and the limitations of research.This paper checks the intellectual listed companies’fair value (assessed valuation value) against book value of financial statements. From the existed knowledge, the author found that the accounting standards all over the world he never involved the reliable and effective measurement and validation criteria of intelligence enterprises’fair value. With the practice experience, related research and capital rating criteria, the author puts forward the general approach that it has to reform the method for making accounting statements under, and improves the quality of accounting information, through case study and the statistical analysis of listed company’s financial indicators on the E and GEM board. Moreover, the author made the suggestion that it should reform the current listed offering price that major asset restructure of listed companies should price its outstanding shares on a basis of fair value, and the impact of fair value on the issue price should be considered listed companies decided to start its IPO.
论文关键词： 智力型上市公司会计报表和公允价值；智力资产；智力资本；评估市盈率；评估市净率；
Key words（英文摘要）：www.328tibet.cn the accounting statements and fair value of intellectual listed companies；intellectual asset；intellectual capital；appraisal price/earning ratio (ap/e)；appraisal price/book value ratio (ap/b)；
Abstract（英文摘要）：www.328tibet.cn Intellectual listed companies discussed in the article involve various field of enterprises, including high-tech, prospective designing, television advertising media and others. The intellectual listed companies undertake the important missions such as the tranormation between science and technology and the actual economic fruit, the implementation of the scientific concept of development, the adjustment of our economy and industrial structure and the improvement of China’s economic and technological international competitiveness. In this context, we need to find a more objective and accurate method which is able to reflect the fair value of the intellectual listed companies.This paper consists of five parts. The first part is the introduction, including research background, literature review, research methods, and possible innovations. The second part is the overview of intellectual enterprise’s fair value theory, including the concept of intellectual enterprises and the fair value, the overview of the method for calculate the fair value of intellectual enterprises. The third part is case study and analysis on the difference between book value and fair value. The fourth part is financial indicators analysis of intellectual listed companies’book value and fair value. The fifth part is the conclusion, the general approach for the reform and the limitations of research.This paper checks the intellectual listed companies’fair value (assessed valuation value) against book value of financial statements. From the existed knowledge, the author found that the accounting standards all over the world he never involved the reliable and effective measurement and validation criteria of intelligence enterprises’fair value. With the practice experience, related research and capital rating criteria, the author puts forward the general approach that it has to reform the method for making accounting statements under, and improves the quality of accounting information, through case study and the statistical analysis of listed company’s financial indicators on the E and GEM board. Moreover, the author made the suggestion that it should reform the current listed offering price that major asset restructure of listed companies should price its outstanding shares on a basis of fair value, and the impact of fair value on the issue price should be considered listed companies decided to start its IPO.
论文关键词： 智力型上市公司会计报表和公允价值；智力资产；智力资本；评估市盈率；评估市净率；
Key words（英文摘要）：www.328tibet.cn the accounting statements and fair value of intellectual listed companies；intellectual asset；intellectual capital；appraisal price/earning ratio (ap/e)；appraisal price/book value ratio (ap/b)；