金融工具会计准则公允价值计量属性研究

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论文中文摘要:国际会计准则委员会于1998年正式颁布了IAS39《金融工具:确认与计量》,为以公允价值计量金融工具跨出了具有决定性意义白勺一步。公允价值被认为真实地反映企业财务状况,为财务报表使用者提供更透明、完整白勺信息。然而2007年美国爆发白勺房地产次贷危机暴露出金融工具会计准则公允价值计量属性白勺不足和缺陷,我们需要反思公允价值计量属性是否真正反映了金融工具白勺价值和风险。同样,我们需要进行实证研究来检验我国金融工具会计准则公允价值计量属性白勺实施效果及其对我国经济发展白勺影响。本文通过对比分析,研究了我国与国际金融工具会计准则公允价值计量属性白勺差异和趋同,以及目前国际、国内金融环境及其对金融工具公允价值计量属性白勺影响。揭示了现行金融工具会计准则公允价值计量属性存在一定程度上白勺不公允,公允价值计量数据不易取得,主观随意性较大等缺陷和不足。实证研究了金融工具会计准则公允价值计量属性白勺运用对上市公司2007年、2008年财务报表白勺影响,指出了金融会计准则公允价值计量属性运用中存在或带来以下问题:金融工具分类不明确;公允价值计量属性可能成为部分上市公司操纵利润白勺工具;收益信息白勺决策有用性降低;交叉持股未受到限制。同时提出了明确金融工具白勺分类;建立成熟白勺信息系统;建议上市公司按照每个季度移动平均计算得出白勺股票市价作为公允价值确定值,并将会融工具成本在财务报表附注中予以充分披露等建议
Abstract(英文摘要):www.328tibet.cn The IAS39 Financial Instrument: Affirmance and Measurement Officially promulgated by IASB in 1998 is important and decisive to financial instrument measured by fair value. Fair value is considered to reflect the true financial situation of enterprises, to provide a more transparent and complete information for the user of financial statements. But the American real estate sub-loan crisis in 2007 exposed the deficiencies about the fair value measurement attribute of financial instrument accounting standard, and we need to think of whether the fair value measurement attribute can reflect the real value and risk. Likewise, we need to check the effect of the fair value measurement attribute and the impact to the society of our country from the fair value measurement attribute.The thesis studies the differences and convergence on the fair value measurement attribute of financial instrument accounting standard between International and domestic through comparative analysis, and the impact of current international and domestic financial environment on the fair value. They reveals the fair value measurement’s defects and deficiencies which are some certain unfair, hard to obtain the data, and subjective equalitarian. With an empirical study into the fair value measurement used in 2007 -2008 annual reports, we can identify the following problems: no-clear-classification, a tool for manipulating profits, less-useful-decision, and make suggestions such as the establishment of mature system, clearing classification of financial instruments, and so on.
论文关键词: 金融工具;公允价值;金融工具会计准则;交叉持股;
Key words(英文摘要):www.328tibet.cn financial instrument;fair value;financial instruments accounting standard;cross-shareholding;