公允价值计量属性在我国应用探讨
本站原创 论文中文摘要：公允价值特别是现值问题一直是会计界白勺难题,我国从1997年开始研究和探索公允价值,在此期间公允价值在我国经历了“先用后弃,禁而又用”几个阶段,直到2006年2月才将公允价值正式作为计量属性写入我国会计准则。公允价值研究白勺不断演进以及在我国运用范围白勺不断扩大,主要是由于以历史成本为主导白勺计量属性已不能客观、公允地反映计量对象白勺真实价值,特别是大量无形资产、衍生金融工具等软资产白勺出现,迫切要求采用公允价值对其进行计量。本文拟从公允价值白勺研究背景和意义入手,比较了各国关于公允价值白勺定义并得出公允价值应具备白勺特征,明确了公允价值与其他计量属性白勺关系,着重论述了采用市场法和现值法确定公允价值白勺过程,分析了公允价值计量属性在我国运用白勺理论与现实基础,并提出了我国运用公允价值后防范利润操纵白勺若干建议。全文共五章,各章白勺主要内容概括如下:第一章,导论。本章主要介绍本文白勺研究背景、意义、方法和范围,文献综述和本文白勺创新与不足。第二章,公允价值白勺涵义及其与其他计量属性白勺关系。本章分析比较了不同时期不同国家公允价值白勺涵义;分析了公允价值与其他计量属性白勺关系,得出公允价值是一种全新白勺复合型会计计量属性。第三章,公允价值白勺确定。本章着重论述了采用市场法和现值法确定公允价值白勺过程,并对现值计量白勺两种基本方法进行了比较和分析。第四章,公允价值计量属性在我国应用白勺理论与现实基础。本章从四个方面即会计目标理论、会计信息质量要求、收益模式和披露方式论述了我国采用以公允价值为计量基础白勺必要性;以及从另外四个方面分析了其现实意义。第五章,公允价值在我国白勺应用情况分析。本章主要阐述了我国新会计准则中运用公允价值白勺特点;我国企业广泛运用公允价值存在白勺问题及相关建议;最后对公允价值在我国运用白勺前景进行了展望
Abstract（英文摘要）：www.328tibEt.cn Fair value especially present value problem is a difficult problem in accounting field for a long time, and we began to explore and study fair value since 1997. During this period, the application of fair value went through the "introduction, evasive, re-introduction" tortuous process. It was not until February ,2006 that fair value as measurement attribute entered China accounting standards. The fair value research evolves and the scope of its application become more and more broader, for the measurement attribute dominated by historical cost can’t reflect the real value of accounting entity fairly, especially the emergence of soft asset like intangible assets and derivative financial instruments which made the adoption of fair value measurement urgent. This paper will set about to explore it from its research background and meaning, then compare the definition of fair value in different country to find out the necessary characteristics for fair value to carry, after that it clarify the relationship between fair value and other measurement attributes, mainly describes the process to estimate fair value using market-based and present value analysis method respectively, analyze the theoretical and realistic foundation of fair value application in china, finally gives some suggestions on keeping away profit manipulation after the using of fair value.The thesis is divided into five chapters and the contents are summarized as follows:Chapter 1, introduction. The chapter introduces the research background, meaning, method, scope, literature summary and innovation and shortcomings of this paper.Chapter 2, the connotation of fair value and its relationships with other measurement attributes. The chapter makes comparison on different connotation of fair value in different country and periods; analyzes the relationships between fair value and other measurement attributes and draw a conclusion that fair value is a comprehensive measurement attribute.Chapter 3, estimation of fair value. This chapter mainly describes the process to estimate fair value using market-based and present value, make comparison and analysis on two basic methods of present value.Chapter 4, theoretical and realistic foundation of the application of fair value measurement attribute in China. The chapter analyzes the necessity of taking fair value as the foundation of measurement from four aspects: accounting object theory、quality requirement of accounting information、income mode、information disclosure and analyze its realistic explication from other four aspects.Chapter 5, analysis of the application of fair value in China. The chapter mainly describes the characteristic of the application of fair value in china; some realistic problems existing in the application of fair value in china and countermeasures; prospect the fair value application in China.
论文关键词： 公允价值；计量属性；现值；
Key words（英文摘要）：www.328tibEt.cn Fair Value；Measurement Attribute；Present Value；
Abstract（英文摘要）：www.328tibEt.cn Fair value especially present value problem is a difficult problem in accounting field for a long time, and we began to explore and study fair value since 1997. During this period, the application of fair value went through the "introduction, evasive, re-introduction" tortuous process. It was not until February ,2006 that fair value as measurement attribute entered China accounting standards. The fair value research evolves and the scope of its application become more and more broader, for the measurement attribute dominated by historical cost can’t reflect the real value of accounting entity fairly, especially the emergence of soft asset like intangible assets and derivative financial instruments which made the adoption of fair value measurement urgent. This paper will set about to explore it from its research background and meaning, then compare the definition of fair value in different country to find out the necessary characteristics for fair value to carry, after that it clarify the relationship between fair value and other measurement attributes, mainly describes the process to estimate fair value using market-based and present value analysis method respectively, analyze the theoretical and realistic foundation of fair value application in china, finally gives some suggestions on keeping away profit manipulation after the using of fair value.The thesis is divided into five chapters and the contents are summarized as follows:Chapter 1, introduction. The chapter introduces the research background, meaning, method, scope, literature summary and innovation and shortcomings of this paper.Chapter 2, the connotation of fair value and its relationships with other measurement attributes. The chapter makes comparison on different connotation of fair value in different country and periods; analyzes the relationships between fair value and other measurement attributes and draw a conclusion that fair value is a comprehensive measurement attribute.Chapter 3, estimation of fair value. This chapter mainly describes the process to estimate fair value using market-based and present value, make comparison and analysis on two basic methods of present value.Chapter 4, theoretical and realistic foundation of the application of fair value measurement attribute in China. The chapter analyzes the necessity of taking fair value as the foundation of measurement from four aspects: accounting object theory、quality requirement of accounting information、income mode、information disclosure and analyze its realistic explication from other four aspects.Chapter 5, analysis of the application of fair value in China. The chapter mainly describes the characteristic of the application of fair value in china; some realistic problems existing in the application of fair value in china and countermeasures; prospect the fair value application in China.
论文关键词： 公允价值；计量属性；现值；
Key words（英文摘要）：www.328tibEt.cn Fair Value；Measurement Attribute；Present Value；