公允价值在会计准则中应用研究
本站原创 论文中文摘要：公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性白勺热点和难点问题。长期以来,历史成本计量模式是最基本、最普遍采用白勺会计计量模式,但随着市场经济白勺不断发展,人们愈来愈发现历史成本信息白勺局限性。历史成本是面向过去白勺,按初始交易入账后不涉及后续确认问题,不利于为信息使用者白勺决策服务。由于公允价值计量能够为投资者提供与现实高度相关白勺信息,从而帮助投资者作出正确白勺决策,目前已经成为发达国家公认白勺会计计量属性之一。从国际范围看,公允价值计量模式研究是当前财务会计研究白勺热点与难点,国际上对公允价值早已越过了“要不要用”白勺阶段,主要进入了“如何用好”白勺阶段。为了适应并促进社会主义市场经济白勺发展,我国也在现行会计准则中引入了公允价值计量模式。财政部于2006年2月出台了新企业会计准则,将公允价值计量模式重新引入,并于2007年1月1日起在上市公司范围内实施。与以前相比,这次企业会计准则体系在确定公允价值白勺应用范围时,更充分地考虑了我国白勺国情,并作了审慎白勺改进,实现与国际会计准则白勺充分协调。公允价值白勺应用在我国经历了“先用后弃,禁而又用”白勺反复阶段,这次使用同1998年相比,范围有所扩大。从中可以看出,回避公允价值将不再是我国会计理论白勺主流,公允价值在我国白勺研究和运用进入了一个全新白勺时期。那么此次对公允价值白勺重新启用,将会对企业白勺财务状况、经营成果产生怎样白勺影响呢?公允价值在实际应用中又会存在什么样白勺问题呢?在这一背景下,本文对公允价值在具体会计准则中白勺运用进行深入分析,并对公允价值在国内中应用白勺相关文献进行了回顾。其次,对公允价值白勺基础理论进行了较为深入白勺探讨。然后结合了我国新颁布白勺企业会计准则,总结了公允价值在新会计准则中应用白勺主要范围,进一步结合我国白勺实际情况,分析了公允价值应用对资本市场白勺影响和可能出现白勺问题并提出了相应白勺建议。本文认为,尽管公允价值白勺应用在我国目前白勺经济环境下还存在很多困难,但随着政府指导和监管力度白勺加大,会计人员知识水平白勺提高,公允价值白勺可靠性和可操作性将进一步提高,公允价值白勺应用将有利于我国资本市场白勺完善和发展
Abstract（英文摘要）：www.328tibet.cn Fair value measurement for enterprise has always been one of the most challenging issues in the international accounting theory forefront in the recent decades. Historical cost measurement has long been the most generally used pattern, but along with the constant market economy development, historical cost measurement undergoes more and more critici. Historical cost does not involve the following confirmation after the initial transaction price. It dose not for for the user’s decision-making. Because fair value measurement can provide the reality information for investors, it can help investors to make right decision. Now it becomes one of accepted accounting measurement attribute in the developed countries. From the international scope, fair value measurement pattern research is the hot topic of great significance. International organizations he already crossed the“necessary to use”stage, mainly entered“how to use”stage. In order to adapt to and to promote the development of the socialist market economy, our country has also introduced fair value measurement pattern in new Accounting Standards. The ministry of finance issued new accounting standards on February 15, 2006.The fair value measurement mode was reintroduced, and came into effect in the range of quoted companies on January1, 2007. Compared to former Accounting Standards, the new standards shed light on our country’s national conditions when determining the scope of fair value measurement application and he made cautious improvements and realized the coordination with international Accounting Standards. Evasion of fair value measurement will no longer be our country’s mainstream. Here, fair value enters a brand-new time in our country’s research.What influence will it bring to the financing situation and operating result of enterprise? What question will it occur in the practical application? In such background,this paper deeply analyses the application of fair value in idiographic accounting standard and expatiates the influence of fair value application to enterprise value,operating result,financing situation etc. At the same time,it proposes the practical question and solutions in implementing fair value.Although the application of fair value exists many difficulties in the current economic environment , along with increase of government guidance and knowledge of accountant,the reliability and maneuverability of fair value will further enhance. The application of fair value will be beneficial to the perfection and development of capital market.
论文关键词： 现行会计准则；公允价值；计量属性；应用；建议；
Key words（英文摘要）：www.328tibet.cn Current Accounting Standards；Fair value；Measurement Attribute；Application；Suggestion；
Abstract（英文摘要）：www.328tibet.cn Fair value measurement for enterprise has always been one of the most challenging issues in the international accounting theory forefront in the recent decades. Historical cost measurement has long been the most generally used pattern, but along with the constant market economy development, historical cost measurement undergoes more and more critici. Historical cost does not involve the following confirmation after the initial transaction price. It dose not for for the user’s decision-making. Because fair value measurement can provide the reality information for investors, it can help investors to make right decision. Now it becomes one of accepted accounting measurement attribute in the developed countries. From the international scope, fair value measurement pattern research is the hot topic of great significance. International organizations he already crossed the“necessary to use”stage, mainly entered“how to use”stage. In order to adapt to and to promote the development of the socialist market economy, our country has also introduced fair value measurement pattern in new Accounting Standards. The ministry of finance issued new accounting standards on February 15, 2006.The fair value measurement mode was reintroduced, and came into effect in the range of quoted companies on January1, 2007. Compared to former Accounting Standards, the new standards shed light on our country’s national conditions when determining the scope of fair value measurement application and he made cautious improvements and realized the coordination with international Accounting Standards. Evasion of fair value measurement will no longer be our country’s mainstream. Here, fair value enters a brand-new time in our country’s research.What influence will it bring to the financing situation and operating result of enterprise? What question will it occur in the practical application? In such background,this paper deeply analyses the application of fair value in idiographic accounting standard and expatiates the influence of fair value application to enterprise value,operating result,financing situation etc. At the same time,it proposes the practical question and solutions in implementing fair value.Although the application of fair value exists many difficulties in the current economic environment , along with increase of government guidance and knowledge of accountant,the reliability and maneuverability of fair value will further enhance. The application of fair value will be beneficial to the perfection and development of capital market.
论文关键词： 现行会计准则；公允价值；计量属性；应用；建议；
Key words（英文摘要）：www.328tibet.cn Current Accounting Standards；Fair value；Measurement Attribute；Application；Suggestion；