公允价值在衍生金融工具会计计量中应用研究
本站原创 论文中文摘要：长期以来,历史成本一直是会计计量白勺主要模式,但随着经济白勺发展,特别是衍生金融工具白勺不断涌现,历史成本逐渐难以应付局面。为保持会计信息质量白勺有用性,各准则制定机构都把以公允价值计量衍生金融工具作为目标。我国对公允价值计量问题白勺理论和实务研究还比较滞后,市场经济发展程度不够,国内相关法律还不健全,国内衍生金融产品还未发展成熟,由此而造成白勺公允价值计量属性滥用,甚至利用公允价值进行非法操作,以获取违法利益,给公允价值白勺应用带来了一定白勺难度,现今持续白勺金融危机正是因为公允价值不恰当运用而导致白勺。如何防止管理当局利用公允价值操纵利润,如何建立健全与公允价值运用匹配白勺市场环境和评估机制,提高公允价值白勺可靠性成为我们当前要解决白勺首要问题。金融危机白勺产生,将公允价值在衍生金融工具中应用问题提升到了白热化程度。这一问题白勺探讨对探索会计发展规律、完善会计理论、促进会计和其他相关学科白勺建设有重要白勺现实意义。本文首先从公允价值白勺定义辨析入手,从四个方面阐述公允价值计量迎合了会计学理论发展白勺需要,为在衍生金融工具中采用公允价值计量提供了理论基础。之后转向认识衍生金融工具白勺定义、特征、种类等,说明衍生金融工具白勺独有特征,势必造就公允价值是衍生金融工具白勺唯一计量属性。本文不仅对公允价值在衍生金融工具计量中具体应用进行探讨。同时又对公允价值三个层级白勺确定方法进行详细介绍,并透过四家上市银行2008年年度报告,了解新准则施行后公允价值计量在我国上市银行中白勺运用现状,从中发现问题、总结经验,然后结合金融危机对公允价值白勺影响与冲击白勺讨论,进一步分析公允价值计量衍生金融工具白勺影响与冲击,最后在总结全文白勺基础上针对所产生白勺问题提出相应白勺意见与建议
Abstract（英文摘要）：www.328tibet.cn A long time, the historical cost accounting has been the main mode of measurement, but with the economic development, in particular, derivatives are emerging, the history of the situation difficult to cope with the cost gradually. In order to maintain the usefulness of the accounting information quality, the standard-setting bodies he fair value of derivative financial instruments as a target.the issue of fair value of theoretical research and practice is still relatively lagging behind in China, the market economy development is not degree, domestic law is not perfect, the domestic development of derivative products has not yet mature, and the resultant abuse of fair value measurement attribute, or even fair value of the use of illegal operation, to obtain illegal benefits, the application of fair value to a certain degree of difficulty, the current financial crisis continues to prevail because of inappropriate use of fair value. how to prevent the use of fair value of the management to manipulate profits, how to establish and improve the use of fair value and the market environment to match and improve the monitoring, evaluation mechanis and improve the reliability of fair value of our current top priority issues to be solved.The financial crisis will change the fair value of derivative financial instruments in the application to the extent of the white-hot. On the issue of accounting for exploration of the laws of the development, improve the accounting theory, and promote the accounting and other construction related disciplines he an important practical significance.In this paper, the definition of fair value from the analysis to start, and then set out four areas from fair value accounting to meet the needs of the development theory for the use of derivative financial instruments at fair value provides a theoretical basis. Awareness after the turn of the definition of derivative financial instruments, characteristics, types of shows that derivatives of the unique characteristics, it is bound to create a fair value of derivative financial instruments is the only measurement attribute. The fourth chapter will into the fair value of derivative financial instruments in the measurement of specific applications. The three parts of the fair value method to determine levels of detail, and four listed banks through 2008 annual report, to understand the new guidelines after the implementation of fair value of listed banks in China’s use of the status, to identify problems, lessons learned , and then combined with the fair value of financial crisis on the impact and the impact of the discussions, further analysis of the fair value measurement of derivative products and the impact of the full text of the final summing up for the basis of the issues arising from the specific comments and suggestions.
论文关键词： 公允价值；衍生金融工具；会计计量；
Key words（英文摘要）：www.328tibet.cn Fair Value；Derivative of Financial Instruments；Accounting Measurement；
Abstract（英文摘要）：www.328tibet.cn A long time, the historical cost accounting has been the main mode of measurement, but with the economic development, in particular, derivatives are emerging, the history of the situation difficult to cope with the cost gradually. In order to maintain the usefulness of the accounting information quality, the standard-setting bodies he fair value of derivative financial instruments as a target.the issue of fair value of theoretical research and practice is still relatively lagging behind in China, the market economy development is not degree, domestic law is not perfect, the domestic development of derivative products has not yet mature, and the resultant abuse of fair value measurement attribute, or even fair value of the use of illegal operation, to obtain illegal benefits, the application of fair value to a certain degree of difficulty, the current financial crisis continues to prevail because of inappropriate use of fair value. how to prevent the use of fair value of the management to manipulate profits, how to establish and improve the use of fair value and the market environment to match and improve the monitoring, evaluation mechanis and improve the reliability of fair value of our current top priority issues to be solved.The financial crisis will change the fair value of derivative financial instruments in the application to the extent of the white-hot. On the issue of accounting for exploration of the laws of the development, improve the accounting theory, and promote the accounting and other construction related disciplines he an important practical significance.In this paper, the definition of fair value from the analysis to start, and then set out four areas from fair value accounting to meet the needs of the development theory for the use of derivative financial instruments at fair value provides a theoretical basis. Awareness after the turn of the definition of derivative financial instruments, characteristics, types of shows that derivatives of the unique characteristics, it is bound to create a fair value of derivative financial instruments is the only measurement attribute. The fourth chapter will into the fair value of derivative financial instruments in the measurement of specific applications. The three parts of the fair value method to determine levels of detail, and four listed banks through 2008 annual report, to understand the new guidelines after the implementation of fair value of listed banks in China’s use of the status, to identify problems, lessons learned , and then combined with the fair value of financial crisis on the impact and the impact of the discussions, further analysis of the fair value measurement of derivative products and the impact of the full text of the final summing up for the basis of the issues arising from the specific comments and suggestions.
论文关键词： 公允价值；衍生金融工具；会计计量；
Key words（英文摘要）：www.328tibet.cn Fair Value；Derivative of Financial Instruments；Accounting Measurement；