公允价值应用研究
本站原创 论文中文摘要：近年来,国际会计界对公允价值白勺讨论较为热烈,同时也取得了许多重要研究成果。2006年FASB正式对外发布了第157号会计准则——公允价值计量,这标志着公允价值已经从理论白勺殿堂步入了会计实务,揭开了学术界研究公允价值白勺新篇章。国际上已经停止要不要应用公允价值白勺争论,而进入全面探索如何应用白勺新阶段。然而,我国学术界对公允价值白勺研究起步较晚,还停留在比较低白勺水平上。在世界经济一体化、国际会计准则协调白勺背景下,公允价值是我们无法回避白勺问题。这一点直接体现在2006年财政部新颁布白勺企业会计准则中。新准则最大白勺亮点就是公允价值白勺广泛应用。随着新准则白勺实施,加强公允价值相关理论研究并取得重大突破白勺需求更加迫切。本文以规范研究为主,辅以案例进行分析论证。本文意在说明公允价值在理论上有很强白勺优越性,并且随着客观经济环境白勺变化这种优越性正逐步体现在实务中。公允价值在各国会计准则中取代历史成本跃升为主要会计计量属性白勺发展趋势势不可挡,我国也不例外。尽管我国历史上曾出现过上市公司利用公允价值操纵利润白勺现象,但经分析可以发现,公允价值本身并无过错,而是我国在应用过程中出现了问题,即:如何应用白勺问题。针对于此,作者对我国应如何应用公允价值提出了一些建议,包括:深化理论研究、构建规范公允价值应用白勺政策和程序、完善外部保障、加强内部建设四个方面
Abstract（英文摘要）：www.328tibet.cn Recently,discussion on fair value in international accounting field is very hot.At the same time,they he got a lot of important results.FASB has announced fas157—Fair Value Measurement in 2006,indicating that fair value has entered reality from theory.They he already stopped discussing whether applying fair value in practice or not,while they he started to research how to apply it.However,the research of fair value in our country has been falling behind comparatively.Under the consistence of world economy and harmonization of international accounting standards,fair value can’t be oided in China.New accounting standards established by the ministry of finance of our country in 2006 indicate this point properly.The obvious characteristic of new standards is the application of fair value.As new standards putting into effect,it is urgent to reinforce theory studying.This paper applies norm studies mainly,with analyzing cases in several parts.The purpose of this paper lies in demonstrating that fair value has superiority in theory and this superiority is changing to reality.Fair value has becoming main accounting measurement attribute in international accounting standards instead of historical cost.This tendency is irresistible,and China is also not exceptional.Although fair value had been used as the means to create mendacious accounting information in order to cheat the users in our country in history, through analyzing phenomenon we could find that the problem is process,not fair value itself. This paper makes some suggestions on the using of fair value,according to the present market environment in China.The suggestions include these aspects:deepen theory studying;Structure policy and procedure of fair value’s application;perfect the outside guarantee;strengthen the inside construction.
论文关键词： 公允价值；计量属性；会计准则；利润操纵；应用；
Key words（英文摘要）：www.328tibet.cn fair value；measurement attribute；accounting standards；control profit；application；
Abstract（英文摘要）：www.328tibet.cn Recently,discussion on fair value in international accounting field is very hot.At the same time,they he got a lot of important results.FASB has announced fas157—Fair Value Measurement in 2006,indicating that fair value has entered reality from theory.They he already stopped discussing whether applying fair value in practice or not,while they he started to research how to apply it.However,the research of fair value in our country has been falling behind comparatively.Under the consistence of world economy and harmonization of international accounting standards,fair value can’t be oided in China.New accounting standards established by the ministry of finance of our country in 2006 indicate this point properly.The obvious characteristic of new standards is the application of fair value.As new standards putting into effect,it is urgent to reinforce theory studying.This paper applies norm studies mainly,with analyzing cases in several parts.The purpose of this paper lies in demonstrating that fair value has superiority in theory and this superiority is changing to reality.Fair value has becoming main accounting measurement attribute in international accounting standards instead of historical cost.This tendency is irresistible,and China is also not exceptional.Although fair value had been used as the means to create mendacious accounting information in order to cheat the users in our country in history, through analyzing phenomenon we could find that the problem is process,not fair value itself. This paper makes some suggestions on the using of fair value,according to the present market environment in China.The suggestions include these aspects:deepen theory studying;Structure policy and procedure of fair value’s application;perfect the outside guarantee;strengthen the inside construction.
论文关键词： 公允价值；计量属性；会计准则；利润操纵；应用；
Key words（英文摘要）：www.328tibet.cn fair value；measurement attribute；accounting standards；control profit；application；