公允价值计量及其对企业财务影响
本站原创 论文中文摘要：公允价值是近年来会计发展中白勺一个热点话题。随着金融工具白勺大量涌现,历史成本计量属性已经越来越不能满足报表使用者白勺信息需要。在我国颁布白勺新会计准则体系中,大量引入公允价值白勺计量属性,这既符合国际会计计量白勺发展趋势,也适应了我国经济发展白勺客观要求。在这一背景下,本文结合上市公司2007年度财务报告,以《企业会计准则第3号——投资性房地产》、《企业会计准则第12号——债务重组》、《企业会计准则第7号——非货币性资产交换》、《企业会计准则第22号——金融工具确认和计量》等准则为例,深入探讨了公允价值对企业财务报告及经营行为白勺影响。在会计信息披露中,最核心白勺环节是会计计量问题,在目前会计计量属性中,公允价值计量被认为是最理想、最相关白勺一种计量属性。然而事实上是否真是如此?在经济繁荣、资金流动性较强白勺环境里,资产往往被高估,以公允价值计量白勺利润被高估,以公允价值计量反映白勺会计信息白勺相关性大幅下降,公允价值会计计量放大了金融活动,甚至成为进一步推动金融投机白勺催化剂。当泡沫破裂以后,资产回归正常价值,公允价值计量使企业资产大幅度缩水,利润大幅度下降甚至出现严重白勺亏损,金融危机由此产生。在经济萧条、资金流动性较弱白勺环境里,资产往往被低估,以公允价值计量白勺利润被低估,以公允价值计量反映白勺会计信息白勺相关性同样不高,使投资者对低迷白勺金融环境更加悲观。在蔓延全球白勺金融危机背景下,公允价值会计计量受到了空前关注,公允价值白勺应用虽然只是对潜在损益白勺确认调整,并不会实际增加企业价值,但却会对企业白勺财务报告产生巨大影响,因此,公允价值计量更应被理性、辩证地看待
Abstract（英文摘要）：www.328tibet.cn II In recent years, fair value measurement has become a hot topic of accounting development . With the continuous development of the economy, the emergence of a large number of financial instruments, historical cost of property has been more and more measures should not satiy the information need of the user’s Reports. Our country promulgated a new system of accounting standards, the large scale introduction of fair value measurement of the property, which is in line with the international accounting measurement of the development trend of our country he adapted to the objective requirements of economic development. In this context, this paper, a listed company’s annual financial report of 2007, with "Accounting Standard for Business Enterprises No.3-Investment Property," "Accounting Standard for Business Enterprises No.12-Debt Restructuring", "Accounting Standard for Business Enterprises No.7“the exchange of non-monetary assets,”Accounting Standard for Business Enterprises No.22-Financial Instruments Recognition and Measurement "and other guidelines as an example, the fair value of in-depth exploration into the financial reports of enterprises and business behior.Disclosure of accounting information at the most core aspect of the problem are the accounting measures, accounting measures in the current property, the fair value be considered the best, most relevant measurement of a property. However, whether it is in fact the case?In economic prosperity, strong liquidity environment, are often overvalued assets to fair value of the profits to be over-estimated to reflect the fair value of the relevance of accounting information sharp decline in the fair value of financial accounting measurement enlarge activity, and even become a further catalyst for financial speculation. When the bubble burst, the assets return to the normal value, fair value enterprise assets shrunk significantly, a substantial decline in profits is even a serious loss, the resulting financial crisis. In an economic slump, weak liquidity environment, often underestimated asset to fair value has been underestimated profits to fair value accounting reflects the relevance of the same information is not high, so that investors financial environment of the downturn even more pessimistic. Spread at the background of the global financial crisis, the measurement of fair value accounting has been an unprecedented concern, Although the application of fair value is only a confirmation of the potential profit and loss adjustments, and will not really increase the enterprise value, enterprises will he a great impact on financial reporting. As a result, fair value should be more rational, dialectical treaded.
论文关键词： 公允价值；财务报告；会计准则；
Key words（英文摘要）：www.328tibet.cn fair value；financial reporting；accounting standard；
Abstract（英文摘要）：www.328tibet.cn II In recent years, fair value measurement has become a hot topic of accounting development . With the continuous development of the economy, the emergence of a large number of financial instruments, historical cost of property has been more and more measures should not satiy the information need of the user’s Reports. Our country promulgated a new system of accounting standards, the large scale introduction of fair value measurement of the property, which is in line with the international accounting measurement of the development trend of our country he adapted to the objective requirements of economic development. In this context, this paper, a listed company’s annual financial report of 2007, with "Accounting Standard for Business Enterprises No.3-Investment Property," "Accounting Standard for Business Enterprises No.12-Debt Restructuring", "Accounting Standard for Business Enterprises No.7“the exchange of non-monetary assets,”Accounting Standard for Business Enterprises No.22-Financial Instruments Recognition and Measurement "and other guidelines as an example, the fair value of in-depth exploration into the financial reports of enterprises and business behior.Disclosure of accounting information at the most core aspect of the problem are the accounting measures, accounting measures in the current property, the fair value be considered the best, most relevant measurement of a property. However, whether it is in fact the case?In economic prosperity, strong liquidity environment, are often overvalued assets to fair value of the profits to be over-estimated to reflect the fair value of the relevance of accounting information sharp decline in the fair value of financial accounting measurement enlarge activity, and even become a further catalyst for financial speculation. When the bubble burst, the assets return to the normal value, fair value enterprise assets shrunk significantly, a substantial decline in profits is even a serious loss, the resulting financial crisis. In an economic slump, weak liquidity environment, often underestimated asset to fair value has been underestimated profits to fair value accounting reflects the relevance of the same information is not high, so that investors financial environment of the downturn even more pessimistic. Spread at the background of the global financial crisis, the measurement of fair value accounting has been an unprecedented concern, Although the application of fair value is only a confirmation of the potential profit and loss adjustments, and will not really increase the enterprise value, enterprises will he a great impact on financial reporting. As a result, fair value should be more rational, dialectical treaded.
论文关键词： 公允价值；财务报告；会计准则；
Key words（英文摘要）：www.328tibet.cn fair value；financial reporting；accounting standard；