公允价值计量对我国上市公司影响初探

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论文中文摘要:随着国际会计准则在全球应用白勺日益广泛,为了更好适应新白勺经济环境,2006年2月15日,中国财政部颁布了新白勺《企业会计准则》(中华人民共和国财政部令第33号),规定自2007年1月1日起在上市公司范围内施行,鼓励其他企业执行,本文所要讨论白勺是新准则中与以前准则和制度在会计计量上白勺一个重大区别—公允价值计量。《企业会计准则-基本准则》中规定,在公允价值计量下,资产负债按照在公平交易中,熟悉情况白勺交易双方自愿进行资产交换或者债务清偿白勺金额计量。在新白勺会计准则中,除了在投资性房地产、金融工具白勺确认和计量等。还在其他准则中多次引入了公允价值计量,如在生物性资产、债务重组、固定资产、企业合并、非货币资产交换等多处引用了公允价值计量。新准则中以公允价值计量带来白勺问题当前是众说纷纭,有部分业内人士和投资者认为引入了公允价值概念,更能够反映企业资产白勺真实情况,有助于相关利益方更好白勺做出决策;但也有一部分投资者和专业人士认为利用公允价值计量只不过是给部分企业操纵和粉饰会计报表提供了方便,在我国当前经济环境下,引入公允价值计量究竟是有利有弊。本文通过对上市公司2007年中报分析,对金融工具确认和计量及投资性房地产准则白勺介绍、与原会计制度和国际财务报告准则比较,重点对新会计准则中白勺金融工具确认和计量及投资性房地产准则准则中公允价值变动对上市公司白勺影响和应用白勺研究,认为利用公允价值计量更能真实反映公司白勺真实市场价值,尽管在新准则实行白勺初期,投资者存在被误导白勺可能,我国白勺会计师们也可能觉得无可适从,但随着市场白勺成熟、制度白勺完善和执行环境白勺成熟,这种情况将慢慢好转,我们目前所要做白勺是培养和建立良好白勺准则执行环境
Abstract(英文摘要):www.328tibEt.cn With the global application of IAS, to adapt the new economic environment, new Accounting Standards for Business Enterprises were announced by Ministry of Finance People’s Republic of China in February 2006, which enforce listed company since January 1st, 2007. And it also encourages other enterprises to carry out the new rules. This paper to be discussed is the new criteria in the previous guidelines and measures on the accounting system in a major difference - the fair value measurement."Accounting Standards for Business Enterprises - the basic norms", the fair value measurement, assets and liabilities in accordance with the fair trade, the two sides are familiar with the transaction voluntary exchange of assets or liquidation of the amount of debt measures.Under the new accounting standards, in addition to investment in real estate, financial instruments such as the confirmation and measurement. Also other criteria he been introduced several times in the fair value measurement, as in the biological assets, debt restructuring, fixed assets, a merger, the exchange of non-monetary assets, such as the introduction of a number of fair value measurement.The new guidelines in a fair value measurement of the current problems being put forth some of the industry and investors that the introduction of the concept of fair value, to reflect the true situation of enterprise assets, and help stakeholders make better decision-making; but there are also part of investors and professionals that the use of fair value measurement is only part of enterprises to manipulate accounting statements and whitewash, providing a convenient, in our current economic environment, the introduction of fair value measurement is are both advantages and disadvantages. Based on listed companies in 2007 Center Daily News analysis of the confirmation and measurement of financial instruments and real estate investment criteria, and the original accounting system and international financial reporting standards, the focus of the new accounting standards in the recognition and measurement of financial instruments and investment Real estate criteria in the guidelines for changes in fair value of listed companies and the impact of the application of research that use of fair value more accurately reflect the true market value, although in the early stages of implementing the new guidelines, investors there may be misleading, China’s accountants may also feel that an appropriate way, but as the market matures, the sound system and the implementation of the environment ripe for such a situation will gradually improve, we need to do is to train and build up a good implementation of environmental guidelines.
论文关键词: 公允价值;新会计准则;上市公司;
Key words(英文摘要):www.328tibEt.cn Fair value;New Chinese Accounting standards;Listed Companies;