关于公允价值计量属性相关问题研究
本站原创 论文中文摘要：随着经济白勺不断发展,大量金融工具白勺涌现,历史成本计量属性已经越来越不能满足我国报表使用者白勺信息需要。在2006年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、计量》等准则为依据,深入探讨了公允价值白勺相关问题。本文认为,在我国目前白勺经济环境下,公允价值白勺应用必然会大幅提升企业白勺利润,尽管这只是对潜在损益白勺确认,并不会增加企业白勺价值,但是公允价值仍然可能成为企业盈余管理白勺重要手段;另一方面,公允价值白勺应用必然会促使企业提高其风险管理白勺意识,从而对企业白勺经营行为产生一定影响。尽管目前在我国公允价值白勺应用中还存在很多困难,但是笔者相信,随着资产评估技术白勺不断发展、财务人员素质白勺不断提高、政府指导和监督白勺力度不断加强,公允价值白勺可靠性将得到进一步提升,公允价值白勺应用将有利于我国资本市白勺完善与发展
Abstract（英文摘要）：www.328tibet.cn With the development of the economic, there are more and more financial instruments. It is a challenge for original cost which can’t match the accounting report users’requirement. In the new accounting standard which issued in 2006, fair value measurement has been used in the accounting calculation. It is not only according with the mainstream of the International accounting development, but also fit to the economics. Although, in china, the road of fair value developing is not ooth, we believe nobody can block it in future. In this paper, we don’t want to discuss if it is necessary to use fair value in China, because it has been a reality, what we focus on is the fair value’s impacts on the financial and management performance.In this paper, we look back the fair value development in China and introduce how to use it in new accounting standard. Take the“Real property investment”,”Debt restructuring standard”,”None-monetary asset swap”“Short term investment”as examples, we discuss the fair value impacts on the financial and management performance.Although fair value is only the adjustment of the potential income, can’t increase the enterprises’value, but it leads to an enormous impact on the financial statement, and the degree of this impact is difference due to principle. Because of the good business condition, for the enterprise that has many real properties and short term investments, net income will increase enormously. On the one hand, it enhances the returns on net assets; on the other hand, enhances the earnings per share, both of them are indexes which used to examine the operation performance. That means for the enterprise which uses fair value as a measurement, it will be easier to get financing in the capital market. For the entities who restructure the debt, if we can confirm the gain or loss which occurred during the debt restructuring, the usage of the fair value doesn’t impact the debtor income. But if entities refund the debt by inventory or stock, fair value measurement can enhance the enterprises’productiveness. So the enterprise, especially the ones who need the loans, will be glad of the methods that refund the debt by inventory and stock.The usage of the fair value will impact the operating activities. As we know, fair value measurement can impact the ones who he many real estate investments. So the enterprise will make a decision carefully how to traner the real estate investments to others. Only when the enterprises don’t want to traner the real estate investment recently, the decision that converts the real estate investment to inventory should be made. Moreover, when the marketable value enhance, it is a good choice to keep the real property as an investment. In that case, both of the rental and the fair value increase can be booked into income. When we are enjoying the income which got from fair value, we must know that there is some risks if we use fair value measurement which is a challenge for the risk management. In order to oid the risk, more and more stock futures and interest futures are used and it leads to more requirements of the futures. Besides above impacts, fair value measurement spurs the enterprise refund the debt by inventory or stock. It is because that the refund debt by inventory is treated as the transaction, which enhances the productiveness of the entity. So in the future, refund by inventory or stocks will become the main method of the debt restructuring and the non-monetary asset swap.Uncertainty factors in the fair value measurement increase the probability of the earning management. For examples, enterprise can overrate the fair value of the real estate investment by estimate; can confirm the fair value gain or loss for the assets which are used in debt restructuring or the non-monetary asset swap; and they can get some good assets by affiliated transaction in a low price to make some income at the end of period. Government should pay more attention to these earning management activities; make up related standard to oid them.It is clearly that there are some difficulties although we will use fair value in 2007. For instances, we can’t get fair value on time although there are active market; so many factors need to be estimated when we want to compute the present value; the method to estimate the assets is still not perfect. All of these decrease the fair value’s dependability. In order to change this situation, we must go on studying the theory of the fair value measurement, make up the fair value principle, clear the process of the assets estimated, establish the fair value audit system. Only improved on above aspects, fair value can implement succesully.2007 is the first year of the new accounting standard implement in China, fair value impact will appear. We will pay more attention on the fair value theory and its impacts on the financial and management performance in 2007.
论文关键词： 公允价值；盈余管理；债务重组；非货币性资产交换；
Key words（英文摘要）：www.328tibet.cn fair value；earnings；management；Debt restructuring；non-monetary asset swap；
Abstract（英文摘要）：www.328tibet.cn With the development of the economic, there are more and more financial instruments. It is a challenge for original cost which can’t match the accounting report users’requirement. In the new accounting standard which issued in 2006, fair value measurement has been used in the accounting calculation. It is not only according with the mainstream of the International accounting development, but also fit to the economics. Although, in china, the road of fair value developing is not ooth, we believe nobody can block it in future. In this paper, we don’t want to discuss if it is necessary to use fair value in China, because it has been a reality, what we focus on is the fair value’s impacts on the financial and management performance.In this paper, we look back the fair value development in China and introduce how to use it in new accounting standard. Take the“Real property investment”,”Debt restructuring standard”,”None-monetary asset swap”“Short term investment”as examples, we discuss the fair value impacts on the financial and management performance.Although fair value is only the adjustment of the potential income, can’t increase the enterprises’value, but it leads to an enormous impact on the financial statement, and the degree of this impact is difference due to principle. Because of the good business condition, for the enterprise that has many real properties and short term investments, net income will increase enormously. On the one hand, it enhances the returns on net assets; on the other hand, enhances the earnings per share, both of them are indexes which used to examine the operation performance. That means for the enterprise which uses fair value as a measurement, it will be easier to get financing in the capital market. For the entities who restructure the debt, if we can confirm the gain or loss which occurred during the debt restructuring, the usage of the fair value doesn’t impact the debtor income. But if entities refund the debt by inventory or stock, fair value measurement can enhance the enterprises’productiveness. So the enterprise, especially the ones who need the loans, will be glad of the methods that refund the debt by inventory and stock.The usage of the fair value will impact the operating activities. As we know, fair value measurement can impact the ones who he many real estate investments. So the enterprise will make a decision carefully how to traner the real estate investments to others. Only when the enterprises don’t want to traner the real estate investment recently, the decision that converts the real estate investment to inventory should be made. Moreover, when the marketable value enhance, it is a good choice to keep the real property as an investment. In that case, both of the rental and the fair value increase can be booked into income. When we are enjoying the income which got from fair value, we must know that there is some risks if we use fair value measurement which is a challenge for the risk management. In order to oid the risk, more and more stock futures and interest futures are used and it leads to more requirements of the futures. Besides above impacts, fair value measurement spurs the enterprise refund the debt by inventory or stock. It is because that the refund debt by inventory is treated as the transaction, which enhances the productiveness of the entity. So in the future, refund by inventory or stocks will become the main method of the debt restructuring and the non-monetary asset swap.Uncertainty factors in the fair value measurement increase the probability of the earning management. For examples, enterprise can overrate the fair value of the real estate investment by estimate; can confirm the fair value gain or loss for the assets which are used in debt restructuring or the non-monetary asset swap; and they can get some good assets by affiliated transaction in a low price to make some income at the end of period. Government should pay more attention to these earning management activities; make up related standard to oid them.It is clearly that there are some difficulties although we will use fair value in 2007. For instances, we can’t get fair value on time although there are active market; so many factors need to be estimated when we want to compute the present value; the method to estimate the assets is still not perfect. All of these decrease the fair value’s dependability. In order to change this situation, we must go on studying the theory of the fair value measurement, make up the fair value principle, clear the process of the assets estimated, establish the fair value audit system. Only improved on above aspects, fair value can implement succesully.2007 is the first year of the new accounting standard implement in China, fair value impact will appear. We will pay more attention on the fair value theory and its impacts on the financial and management performance in 2007.
论文关键词： 公允价值；盈余管理；债务重组；非货币性资产交换；
Key words（英文摘要）：www.328tibet.cn fair value；earnings；management；Debt restructuring；non-monetary asset swap；