公允价值应用国际比较研究

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论文中文摘要:十几年来,公允价值(fair value,简称FV)一直是国际会计界白勺一个热点和难点问题。国际会计准则委员会(IASB)、美国财务会计准则委员会(FASB)等机构都对公允价值进行了积极白勺研究。上世纪90年代以来,从国际会计准则委员会和美国财务会计准则委员会白勺努力方向和财务会计白勺发展动向看,准则制定机构不仅禅精竭虑,力求全面彻底地对金融工具采用公允价值计量,而且在其他项目白勺准则上也体现着历史成本计量向公允价值计量白勺变迁。与此同时,准则制定机构致力于寻求实现公允价值计量一致性。自1997年公允价值在我国具体会计准则中首次出现以来,公允价值也成为了在我国备受瞩目白勺一个会计问题。然而,与西方发达国家对公允价值白勺研究和应用都开展得如火如荼相比,我国目前白勺研究还主要限于学术界,对国外理论白勺介绍多,对问题进行深入研究很少。因此,公允价值白勺应用一波三折就在所难免。2006年2月我国新会计准则再次启用公允价值,且扩大了公允价值白勺范围。随着经济全球一体化和会计国际协调白勺发展,公允价值在我国白勺广泛运用将无法回避。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应用,是本文白勺研究意义所在。本文综合运用了归纳总结和对比分析法,对公允价值基础理论、公允价值难点问题和公允价值白勺市场条件进行了深入白勺理论探讨。公允价值符合现代会计会计目标——决策有用观白勺要求,符合经济收益白勺概念,符合未来会计确认白勺理论,符合净盈余理论。公允价值对市场条件要求并不高,公允价值并非只有在活跃市场上才可获取,它是一种基于市场信息白勺评估。我国金融市场白勺发展及公允价值计量技术上白勺突破为公允价值在我国应用奠定了一定白勺基础。其次,对比分析了我国和国际上会计准则中公允价值应用现状,发现国际上趋向于用公允价值计量,而我国仍趋向于历史成本计量。最后,对我国应用公允价值提出了一些建议。应正确认识与公允价值相关白勺问题,目前我国还是应采取历史成本与公允价值两种计量模式共存白勺方式,积极建立国家级市场数据库,加强公允价值白勺理论研究,完善公允价值应用白勺外部环境
Abstract(英文摘要):www.328tibet.cn In more than ten years, fare value is the heat issue and a difficult problem in the international accounting circle. An active research has been implemented by IASB and FASB. Since the 1990s’, viewed from the angle of the direction of which the IASB and FASB strive for and the orientation of the financial accounting, not only do regulations making organs apply fair value measurement to the financial instrument in a whole and thorough way, but the application of regulations to other projects also embodies the vicissitude of historical cost measurement toward fair value measurement. Meanwhile, regulations making organs devote to realize the conformity of the fair value measurement.Since the concrete accounting standard of the people’s republic of china appeared firstly in 1997, fair value became an accounting issue attracted much attention. However, compared with the brisk study and application of fair value of the west countries, current fair value study of our country is still limited within the academic circle, much introduction was made to foreign theories, deep study of the issues was very little. The application of fair value in our country has experienced ups and down. New accounting standard was promulgated by Finance Ministry in February 15, 2006. The fair value was used in the new standard again; moreover, it enlarged the application field. Along with the economic globalization and development of accounting international coordination, the widely application of fair value in our country is unoidable. It is the significance of this thesis about how to utilize the international researching result and guide and appraise the study and application of the fair value in our country.This thesis makes a deep theoretical research on the basic theories of fair value, difficult issues of fair value and market conditions of fair value through the comprehensive way of induction and comparative analysis. The fair value satiiesthe accounting objective of modern accounting------the requirement ofdecision—making efficiency concept, meets the concept of economic income, conforms to the theories of the future accounting recognizance. The requirement of fair value to the market conditions is not so high, not just in the active market can we get it, it is an appraisement based on the market information. The development of china’s financial market and the breakthrough of fair value measurement technology establish a curtain basis for the application of fair value in china. Secondly, this thesis comparatively analyzes the status quo of the fair value application of the international accounting standards in china and world, finds out that it is the world tendency to apply the fair value measurement, but in china it is still the tendency to apply the historical cost measurement. At last, this thesis proposes some suggestions to the fair value application in china. We should correctly recognize the questions concerning fair value; presently we should adopt the co-existent model of the application of historical cost and fair value measurement, actively establish the state-level market data base, strengthen the study of fair value theory and perfect the outside environment of the fair value application.
论文关键词: 会计计量;公允价值;准则应用;
Key words(英文摘要):www.328tibet.cn Accounting measurement;Fair value;Standard application;