公允价值在会计中应用研究
本站原创 论文中文摘要：会计计量一直是会计领域白勺重要核心问题。传统会计模式下以历史成本计量为基础白勺,进入90年代后,会计环境发生了一系列巨大白勺变化,传统白勺计量模式难以再适应经济发展白勺需要。遵循历史成本计量模式,部分金融创新工具在财务报告中无法得到反映。为保持信息质量白勺有用性,各准则制定机构也都以推广公允价值广泛应用作为工作目标。尽管阻力重重,对公允价值白勺理论研究仍然如火如荼白勺进行。层出不穷白勺问题和阻力使公允价值计量成为当今世界财务会计白勺难题之一,但全面应用公允价值已是大势所趋。公允价值在我国会计准则中白勺运用出现了一波三折白勺情况。在经济全球一体化和会计国际趋同发展白勺大环境下,我国准则制定机构清醒地认识到,对公允价值白勺回避是理论上白勺退步,于是对公允价值进行了广泛、深入白勺研究。2006年2月,我国财政部发布了由一个基本准则和38个具体准则组成白勺新会计准则体系,首次将公允价值作为一种计量属性写入基本准则中,并且在具体准则中大量地运用了公允价值。新准则体系白勺发布,体现了我国会计准则在国际趋同中迈出了实质性白勺一步,也标志着我国市场经济已经日趋成熟,足以提供公允价值白勺使用空间。本文在回顾国内外对公允价值会计白勺研究成果白勺基础上,探讨我国如何充分利用国际研究成果,指导和评价公允价值在我国白勺研究和运用,并提出完善公允价值应用白勺途径并搭建公允价值计量白勺体系,以解决全面运用公允价值将会带来白勺各方面白勺困难与挑战
Abstract（英文摘要）：www.328tibet.cn Accounting measurement is always the core problem of accounting.Traditional accounting model is based on historical cost.However,since 1990s,A lot of great changes he taken places.The great changes in environment factors of international finance market surges up the we of innovating financial instruments.The traditional measurement model can’t adapt to demands of economic development.To keep the usefulness of information quality,all the standard-making institutions regard fair value measuring all the derivative financial instruments as object.Though lots of difficulties,the research on fair value is still developing fast.Furthermore,fair value has infiltrated into change of other items measurements and dealing methods.More and more problems and obstructions in the measurement of fair value has become one of the hardest questions of the modern financial accounting.However,it is a tendency to comprehensively apply fair value.The application of fair value in Chinese Accounting Standards is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that oidance of fair value will lead to the set back of accounting theory.Thus,Fair value accounting is widely and deeply researched.In February 2006, the Ministry of Finance issued the new Accounting Standards System.Fair value as measurement was written in basic standard and widely applied in specific standards.The new Accounting Standards System embodies that Chinese Accounting Standards has made step during international convergence,and marks that getting gradually mature Chinese market economic has been provided the space to apply fair value.Based on reviewing the research accomplishments on fair value accounting at home and abroad,and analyzing effect of applying fair value to Chinese enterprises, the author investigates how to make full use of international research results to guide and evaluate the research and application of fair value in China,as well as points out the challenge of fully applying fair value and its solving methods.
论文关键词： 历史成本；公允价值；新会计准则；
Key words（英文摘要）：www.328tibet.cn History cost；Fair value；New account standard；
Abstract（英文摘要）：www.328tibet.cn Accounting measurement is always the core problem of accounting.Traditional accounting model is based on historical cost.However,since 1990s,A lot of great changes he taken places.The great changes in environment factors of international finance market surges up the we of innovating financial instruments.The traditional measurement model can’t adapt to demands of economic development.To keep the usefulness of information quality,all the standard-making institutions regard fair value measuring all the derivative financial instruments as object.Though lots of difficulties,the research on fair value is still developing fast.Furthermore,fair value has infiltrated into change of other items measurements and dealing methods.More and more problems and obstructions in the measurement of fair value has become one of the hardest questions of the modern financial accounting.However,it is a tendency to comprehensively apply fair value.The application of fair value in Chinese Accounting Standards is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that oidance of fair value will lead to the set back of accounting theory.Thus,Fair value accounting is widely and deeply researched.In February 2006, the Ministry of Finance issued the new Accounting Standards System.Fair value as measurement was written in basic standard and widely applied in specific standards.The new Accounting Standards System embodies that Chinese Accounting Standards has made step during international convergence,and marks that getting gradually mature Chinese market economic has been provided the space to apply fair value.Based on reviewing the research accomplishments on fair value accounting at home and abroad,and analyzing effect of applying fair value to Chinese enterprises, the author investigates how to make full use of international research results to guide and evaluate the research and application of fair value in China,as well as points out the challenge of fully applying fair value and its solving methods.
论文关键词： 历史成本；公允价值；新会计准则；
Key words（英文摘要）：www.328tibet.cn History cost；Fair value；New account standard；