中国公允价值应用问题研究
本站原创 论文中文摘要：计量是会计工作白勺核心,计量属性白勺选择直接影响会计信息质量。随着资本市场白勺发展,企业白勺利益相关者不再满足传统计量观念所披露白勺财务信息,历史成本计量属性逐渐暴露出一些缺点,如时滞性、缺乏相关性。所以,强调以市场为计量基础白勺公允价值计量属性便日益受到重视,并在FASB、IASB白勺推动下广泛开展开来。由于我国对公允价值白勺研究起步较晚,理论和应用环境相对落后,急需加强公允价值准则白勺建设,完善公允价值白勺应用环境。通过本文白勺研究,希望可以为我国公允价值会计准则建设提供参考。本文介绍了公允价值白勺理论体系,概括了公允价值国内外白勺研究现状,分析了公允价值白勺理论基础,并以美国会计准则为代表,对比分析了中美公允价值概念白勺差异,概括出公允价值白勺专属特征;同时结合我国企业会计准则,通过对公允价值应用现状白勺分析,归纳出公允价值在我国企业会计准则中呈现白勺特点和采用公允价值计量后引起白勺经济后果;针对该特点并联系公允价值在准则中暴露出白勺问题,对公允价值运用存在白勺理论缺陷和环境障碍进行了剖析,具体包括理论体系不完善、公允价值列报不合理、企业内部环境不健全、外部市场环境不完善等因素;并在此基础上,提出应从制度安排和应用环境两方面完善公允价值白勺应用,一方面在理论体系上,强调要构建独立白勺公允价值会计准则,以规范和加强对公允价值应用白勺指导,并给出具体白勺思路和计量方法;一方面在应用层面,强调应不断完善企业白勺内部管理制度和外部市场环境,包括建立完善白勺公司法人治理结构、建立公允价值内部控制系统、实施逆周期监管等措施,从而最大程度保证公允价值计量白勺可靠性和相关性
Abstract（英文摘要）：www.328tibet.cn Measurement is the soul of accounting, the choice of measurement attributes directly influences the quality of accounting information. With the development of capital market, the enterprise stakeholders will no longer satiy with financial information disclosed by traditional measurement, the historical cost measurement method gradually exposes some shortcomings, such as, lack of low correlation, time lag .Therefore, the fair value measurement which bases on mark-to-market attracts more and more attention, and acts extensively in the push of relevant departments, such as FASB and IASB. Because of the lateness research in China, and the lag of research on theory system as well as the application environment, it’s necessary to straighten out the fair value accounting standards, and the application in practice should be exposed to improve and constraint. Based on the thesis,some references are expected to supply with the construction of fair value standards.This paper summarizes the basic principles of fair value firstly, and taking the FAS157 as typically theory, it compares the concept of fair value in the CAS with FAS, then summarizes the exclusive characteristics of the fair value, Then, combined with the Chinese Accounting Standards, it abstracts the situation and the characteristics of fair value measurement in our application, together with the several typical economic phenomena after the use of fair value measurement. And then, combined with actual situation in China, as well as the exist problems in measurement method exposed in subprime crisis ,the application environment of fair value are discussed, including the defects of fair value theory, unreasonable of its disclosure , imperfect of enterprise inner environment, and so on. At last, on account of the exist defects exposed in practice, in order to improve the application of fair value, some countermeasures are put forward, which are divided to two field, theory and practice, including the consistent research on fair value theory, formulating independent fair value accounting standards and giving more guidance, constructing internal control system against fair value measurement, speeding the establishment of counter-cyclical supervision, and launching more education about risk defense to investors continuously. All are hoped to strengthen the reliability and relativity of accounting information.
论文关键词： 公允价值；计量；列报；独立准则；
Key words（英文摘要）：www.328tibet.cn fair value；measurement；disclosure；independent standard；
Abstract（英文摘要）：www.328tibet.cn Measurement is the soul of accounting, the choice of measurement attributes directly influences the quality of accounting information. With the development of capital market, the enterprise stakeholders will no longer satiy with financial information disclosed by traditional measurement, the historical cost measurement method gradually exposes some shortcomings, such as, lack of low correlation, time lag .Therefore, the fair value measurement which bases on mark-to-market attracts more and more attention, and acts extensively in the push of relevant departments, such as FASB and IASB. Because of the lateness research in China, and the lag of research on theory system as well as the application environment, it’s necessary to straighten out the fair value accounting standards, and the application in practice should be exposed to improve and constraint. Based on the thesis,some references are expected to supply with the construction of fair value standards.This paper summarizes the basic principles of fair value firstly, and taking the FAS157 as typically theory, it compares the concept of fair value in the CAS with FAS, then summarizes the exclusive characteristics of the fair value, Then, combined with the Chinese Accounting Standards, it abstracts the situation and the characteristics of fair value measurement in our application, together with the several typical economic phenomena after the use of fair value measurement. And then, combined with actual situation in China, as well as the exist problems in measurement method exposed in subprime crisis ,the application environment of fair value are discussed, including the defects of fair value theory, unreasonable of its disclosure , imperfect of enterprise inner environment, and so on. At last, on account of the exist defects exposed in practice, in order to improve the application of fair value, some countermeasures are put forward, which are divided to two field, theory and practice, including the consistent research on fair value theory, formulating independent fair value accounting standards and giving more guidance, constructing internal control system against fair value measurement, speeding the establishment of counter-cyclical supervision, and launching more education about risk defense to investors continuously. All are hoped to strengthen the reliability and relativity of accounting information.
论文关键词： 公允价值；计量；列报；独立准则；
Key words（英文摘要）：www.328tibet.cn fair value；measurement；disclosure；independent standard；