【作者】 李艳；

【导师】 王桂莲；

【作者基本信息】 吉林财经大学 ， 会计学， 2010， 硕士

【摘要】 当今世界,随着各国资本市场的迅速发展,全球化的资本市场已初步形成。经济环境瞬息万变的不确定性和虚拟化,对传统的历史成本计量提出了挑战,而此时公允价值因其高度信息相关性应运而生,逐步成为众多发达国家公认的会计计量属性之一。近年来,随着我国市场经济进一步发展,尤其是各种金融工具、金融产品的出现,公允价值应用的呼声越来越高。为了适应国际社会的潮流,我国财政部于2006年2月15日颁布了新企业会计准则,重新引入公允价值计量模式,并于2007年1月1日起在上市公司范围内实施。我国会计准则中再次引入公允价值计量属性,是对传统的会计核算思维的全面挑战,是我国会计改革历程中的一个里程碑。公允价值自1998年首次被引入到2007在新准则的全面实施,经历了“先用后禁,禁而又用”三个阶段。此次对公允价值的重新启用,将会对企业的财务状况、经营成果产生怎样的影响呢?在应用过程中会出现哪些的问题呢?又应该如何去应对呢?这些都是大家共同关注的内容。本文从公允价值相关基本理论出发,简要了回顾公允价值在我国应用的历程,并对新准则中公允价值的具体应用和影响进行了分析总结。然后对我国公允价值实施过程中出现的问题进行了较全面的分析,最后对继续推行和完善我国公允价值应用提出各种建议。本文认为,公允价值虽然存在一些缺陷,但其在理论上的优越性是值得肯定的。采用公允价值作为基本计量属性,是国际经济社会发展的趋势和必然选择,同时也符合会计核算要求。因此,我们要紧跟时代发展要求,不断完善公允价值计量。本文的主要贡献在于,提出了建立单独的公允价值总则、创建全国性的市场信息数据库、建立健全资产评估法律等措施,希望能够对今后公允价值的完善作出贡献。更多还原

【Abstract】 Nowadays, with the development of Capital Markets, global capital market has taken shape. The uncertainty and virtualization of economic environment challenge on the traditional historical cost measurement. Owing to the Strong informational relevance, the fair value emerged and gradually became one of the accounting measurement attributes in many developed countries.In recent years, with the further development of market economy, particularly the appearance of financial instruments and financial products, it is necessary to apply for the fair value. In order to adapt to the trend of the international community, China’s Ministry of Finance issued new accounting standards on February 15, 2006, re-introduced the fair value measurement model, and new accounting standards is implemented in the context of listed companies since January 1, 2007. The re-introduction of fair value in Chinese accounting standards gives an overall challenge to the traditional accounting thinking; simultaneously it is a milestone in the accountant reforms course in China.From first introduced in 1998 to the full implementation of the new guidelines in 2007, Fair value experienced a winding road. What impact the re-opening of the fair value will be brought about for the financial position and results of operations of company? What kinds of problems it will appear in application process? What should be done to respond? These are the contents of common concern.Starting from the basic theories of fair value, the article briefly reviews the application history of fair value in China, and analysis and summaries the specific application and impact of fair value in new guidelines. Then the article makes a more comprehensive analysis for the problems in the implementation process of the fair value, and finally gives some suggestions and recommendations to improve the application of fair value in china.Although the fair value exist some shortcomings, its superiority in theory can be affirmed. Using the fair value as the basic property is the trend and the inevitable choice for the international economic and social development and it also complies with the demand of accounting. Therefore, we must closely follow the requirements of development; constantly improve the fair value measurement.The main contributions of this paper are to establish a separate principle of fair value, to create a national database of market information, to establish and improve property assessment laws, hoping to contribute for the improvement of the fair value in the future.更多还原