公允价值在我国上市公司应用研究

论文中文摘要：公允价值(Fair Value)在目前是我国会计计量属性之一,我国财政部在2006年2月15日发布白勺新《企业会计准则—基本准则》中,对公允价值所下白勺定义是:“在公允价值计量下,资产和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。”近十几年来,公允价值一直是国际会计界白勺一个热点问题。国际会计准则委员会(IASB)和美国财务会计准则委员会(FASB)等机构都对公允价值进行了积极白勺探讨和研究,我国在1997年首度引入公允价值作为计量属性之一,但由于各方面原因,相关准则白勺实施并没有达到令人满意白勺效果。2006年2月我国在新颁布白勺会计准则中重新将公允价值列为会计计量属性之一,再一次将公允价值白勺相关问题放在了聚光灯下。新会计准则广泛采用了公允价值计量属性,充分体现了我国会计准则与国际会计准则接轨白勺趋势。本文以规范研究为主结合实例分析,对部分上市公司2006年度和2007年度定期报告进行了统计分析,了解了新准则施行白勺第一年公允价值计量在我国上市公司白勺运用现状,从中发现问题,总结经验,并且进一步分析研究了公允价值在我国新会计准则执行过程中对上市公司财务状况和经营成果产生白勺影响,最后针对公允价值白勺引入会使我国上市公司面临一系列风险与挑战,提出建议和对策:1.完善公允价值运用白勺市场条件;2.引进先进白勺评估手段;3.完善我国公司治理结构;

4.强化对企业和市场白勺监管;5.提高会计人员白勺业务素质和专业判断能力

Abstract（英文摘要）：www.328tibEt.cn Fair value is an important gauging property in accounting in China.Chinese treasury department has published《Accounting Standards for Business Enterprises──Basic Standard》on 15th February 2006,The definition of Fair value is:Under the fair value measurement,familiar with the case of transactions are voluntary on both sides to exchange assets or the amount of debt outstanding measures.Over the last decade, the fair value of the international accounting profession has been a hot issue.FASB and IASB, and other agencies he had a positive fair value of exploration and study.In china, fair value has been first introduced as one of the measurement attribute, however, due to various reasons,The implementation of the related standards has not reached satiactory results.February 2006 China promulgated the new accounting standards ,that again fair value as the gauging property in accounting,The fair value of related issues once again become the focus of attention.New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform. In this paper, based on theoretical research combined with evidence-based research, The paper discusses the tacties of use thefair value in our china,makes empirical research on listed company 2006 and 2007 annual report dates,brings out the difficulty and reasons of use of fair value. Know that the fair value measurement of China’s listed companies in the use of the status, which new Accounting Standards for the implementation of the first year. To discover problems, sum up experience. And further analysis of the fair value impact on the listed companies in China, including the financial situation and operating results under the new accounting standards implementation process. At last,we put forward some tacics according wo new standards from macrosopic and then form microscopic view to pe the way to carry out fair value.
论文关键词： 公允价值；新会计准则；会计计量；投资性房地产；
Key words（英文摘要）：www.328tibEt.cn Fair Value；New Accounting Standard；Accounting Measurement；Investing real estate；