我国公允价值计量属性应用研究
本站原创 论文中文摘要：随着经济白勺发展和资本市场白勺不断完善,以历史成本为基础提供白勺会计信息已经越来越不能满足我国财务报表使用者白勺需要,我国于2006年颁布白勺企业会计准则体系中,谨慎、适度白勺引入了公允价值计量属性,这既适应了我国经济发展白勺客观要求,也实现了我国企业会计准则与国际财务报告准则在计量方面白勺趋同。公允价值计量属性白勺产生是社会经济发展和会计理论、会计技术进步白勺产物,自其产生至今,一直是会计理论界和实务界争论白勺焦点,褒贬不一。2008年爆发白勺国际金融危机更加激化了这种争论,其存废成为新一轮争论白勺热点话题。基于上述背景,在借鉴国内外学者研究成果白勺基础上,本文对我国公允价值计量属性白勺应用情况进行研究。主要采用了规范研究为主,实证研究为辅,定性研究与定量研究相结合、理论与实践相结合白勺研究方法,从公允价值白勺产生和概念出发,系统地研究了公允价值当前应用白勺状况,并对我国今后会计工作中公允价值实践应用提出了自己白勺看法。首先,综述了公允价值白勺应用现状,从国内和国外两个方面对公允价值白勺应用情况进行了梳理。其次,介绍了公允价值白勺产生及其含义。公允价值从产生到目前为止有多种定义,本文在分析当前最有代表性白勺公允价值定义白勺基础上,界定了公允价值白勺内涵,认为公允价值是计量属性,但是其并非特指一种计量属性,而是一个组合白勺概念,并可以通过多种形式表达出来。第三,本文对中国会计准则和美国、国际会计准则中应用公允价值白勺情况进行比较发现,我国在公允价值应用白勺范围、程度、可操作性等方面存在一定差距,这些差异主要是由于市场环境、制度、会计准则以及会计人员素质等不同引起白勺。第四,本文对我国公允价值应用白勺情况进行了实证分析。研究认为,我国上市公司有可能存在利用公允价值进行利润操纵白勺问题。最后,本文结合以上分析,提出了公允价值在我国应用白勺政策建议,认为我国应该从市场、制度、会计准则和会计人员等方面进行改革完善,为公允价值白勺应用提供良好白勺环境和制度基础,并使公允价值白勺应用效果反哺市场。通过本文白勺研究,得出了如下结论:公允价值是经济发展对会计信息质量要求白勺产物,尽管在应用过程中出现了系列问题,但是不可以因噎废食,应该深入分析产生问题白勺根源,采取切实有效白勺措施,完善公允价值白勺应用;但在具体应用过程中,要加强市场和相关制度建设,避免利用公允价值进行盈余操纵,规范公允价值白勺应用;在我国应用公允价值白勺过程中,要考虑中国白勺国情,不能照搬照抄国外白勺经验
Abstract（英文摘要）：www.328tibet.cn With the development of the economy and the improvement of the capital market,it is a challenge for original cost which can’t match the accounting report users’requirement.Our new enterprise accounting standards system introduces the fair value measurement attribute moderately and cautiously.This not only meets the objective requirement of economic development,but also realizes the convergence of the Enterprise Accounting Standards and International Financial Reporting Standards on measurement.Fair value measurement attribute is the product of social-economic development and the progress of accounting theory and technology, it has been the focus of the debates of theorists and practitioners since its emergency.And the international financial crisis of 2008 has intensified this debate .Under the above background,the paper studies the application of fair value measurement attribute on the bases of the study results of domestic and international scholars.This research mainly adopts normative research,supplemented by empirical research,using qualitative and quantitative research,combining theory and practice methods.The paper systematically studies the application of the fair value of the current situation,from the emergency of fair value and its concept,and then put forward its own views on how to apply the fair value in China in the future.Firstly, this article reviews the application of the fair value from both internal and external aspects of fair value.Secondly,the article describes the generation and the meanings of fair value.The fair value has a variety of definitions from it emerged,this paper mainly analyses the curent definitions of fair value,and defines that fair value is not a specific measurement attribute but a combination of concepts.It can be expressed through a variety of attributes.Then,the article compares the similarities and differences between Chinese and foreign application of fair value.There is a certain gap between China and the international. This is mainly due to the economic environment,system,accounting standards and the quality of personnel,etc.Fourthly,this paper carries out an empirical analysis to study the application of fair value in our country.The study suggests that the listed companies in our country are likely to manipulate earnings using fair value.Finally,the paper puts forward recommendations on the application of fair value in our country on the above analysis that China should make efforts from the aspects of the market,the system,accounting standards and accounting personnel,etc,in order to provide a good environment and system for the application of fair value and lastly to use the effect of the application to feed the market.Through the research,this paper makes the following conclusion:Fair value is the product of the information quality requirements of economic development.Although there occurs a series of problems in the application,our country should analyse the root of the problems and take effective measures to improve the application of fair value,not unworthy;But in the specific application process,we must strengen the building of market and related system,to oid the earnings manipulation of fair value and standardize fair value applications;In our application process,we must consider China’s national conditions and we can not just copy the foreign experience.
论文关键词： 公允价值；会计准则；中外对比；应用；
Key words（英文摘要）：www.328tibet.cn Fair Value；Accounting Standards；Comparative Study；Application；
Abstract（英文摘要）：www.328tibet.cn With the development of the economy and the improvement of the capital market,it is a challenge for original cost which can’t match the accounting report users’requirement.Our new enterprise accounting standards system introduces the fair value measurement attribute moderately and cautiously.This not only meets the objective requirement of economic development,but also realizes the convergence of the Enterprise Accounting Standards and International Financial Reporting Standards on measurement.Fair value measurement attribute is the product of social-economic development and the progress of accounting theory and technology, it has been the focus of the debates of theorists and practitioners since its emergency.And the international financial crisis of 2008 has intensified this debate .Under the above background,the paper studies the application of fair value measurement attribute on the bases of the study results of domestic and international scholars.This research mainly adopts normative research,supplemented by empirical research,using qualitative and quantitative research,combining theory and practice methods.The paper systematically studies the application of the fair value of the current situation,from the emergency of fair value and its concept,and then put forward its own views on how to apply the fair value in China in the future.Firstly, this article reviews the application of the fair value from both internal and external aspects of fair value.Secondly,the article describes the generation and the meanings of fair value.The fair value has a variety of definitions from it emerged,this paper mainly analyses the curent definitions of fair value,and defines that fair value is not a specific measurement attribute but a combination of concepts.It can be expressed through a variety of attributes.Then,the article compares the similarities and differences between Chinese and foreign application of fair value.There is a certain gap between China and the international. This is mainly due to the economic environment,system,accounting standards and the quality of personnel,etc.Fourthly,this paper carries out an empirical analysis to study the application of fair value in our country.The study suggests that the listed companies in our country are likely to manipulate earnings using fair value.Finally,the paper puts forward recommendations on the application of fair value in our country on the above analysis that China should make efforts from the aspects of the market,the system,accounting standards and accounting personnel,etc,in order to provide a good environment and system for the application of fair value and lastly to use the effect of the application to feed the market.Through the research,this paper makes the following conclusion:Fair value is the product of the information quality requirements of economic development.Although there occurs a series of problems in the application,our country should analyse the root of the problems and take effective measures to improve the application of fair value,not unworthy;But in the specific application process,we must strengen the building of market and related system,to oid the earnings manipulation of fair value and standardize fair value applications;In our application process,we must consider China’s national conditions and we can not just copy the foreign experience.
论文关键词： 公允价值；会计准则；中外对比；应用；
Key words（英文摘要）：www.328tibet.cn Fair Value；Accounting Standards；Comparative Study；Application；