【作者】 谢萍；

【导师】 徐铁祥；

【作者基本信息】 湖南大学 ， 会计学， 2009， 硕士

【摘要】 企业是一个不完备的契约,各契约人通过投入资源相互合作来实现不同的个人效用。会计是企业契约履行的监督机制,为契约的内容、标的及其所界定的缔约各方的权利和责任予以确认、计量和报告。会计计量作为整个会计活动的核心,贯穿于企业发展的始终,反映契约各方的利益关系及相互作用。公允价值作为一个新的会计计量属性,对维护契约人的公平起到保护作用。对公允价值计量的研究应该重视其发挥作用的契约环境。在我国特殊的背景下深入细致地探讨公允价值计量与企业契约的关系具有深远的理论及现实意义。本文基于企业契约视角,对公允价值计量的产生、发展和应用进行了较为全面的研究。首先探讨公允价值计量产生的契约动因,指出历史成本在企业契约计量中的局限性,阐明公允价值计量是企业契约有效运转对会计计量变革的必然需求。其次分析公允价值计量的发展对企业契约的作用,说明其在维护企业契约公平性与缓和契约人利益冲突中的重要地位。再者,通过探讨公允价值计量在国外企业契约中的应用现状与应用环境,提出对我国的启示。然后,在我国契约视角下重点分析公允价值计量的具体应用,指出我国企业契约的特有缺陷助长了企业管理者的道德逆向选择,有损企业契约的利益均衡和公允价值计量产生的初衷,新准则给了企业选择的空间,公允价值计量可能被管理者作为实现自身利益最大化的手段。所以签订相对完善和规范的薪酬契约和债务契约,完善企业的内部治理环境并加强外部监管,减少会计计量准则的会计选择空间,将是促进公允价值计量更好地服务于我国企业契约的有效方法。更多还原

【Abstract】 Enterprise is an incomplete contract in which the contractors achieve different individual utility by mutual cooperation of inputting cost.Accounting is the supervision mechanism of enterprises fulfilling contracts,by which the terms and subjects of the contracts,the rights and responsibilities of contracting parties are confirmed,measured,and reported.Accounting measurement is the core of the whole accounting activities,it runs through the development of enterprises,and reflects the beneficial relation and interaction between the contracting parties.Fair value is a new character of accounting measurement which protects the fairness of contractors.We should focus on the contractual environment in the process of researching fair value measurement.Studying the relationship between fair value measurement and firm contract is not only theoretical significant but also far-reaching practical in the special background of our country.From the perspective of contract theory,production,development,application of fair value measurement are studied thoroughly in this thesis.In the first place,the contract motive about the production of fair value measurement is learned.After pointing out the limitations of historical cost,this part focuses on an opinion that fair value measurement is an inevitable demand for the revolution of accounting measurement,which benefits to the functioning of firm contracts.In the second place,it is analyzed that the development of fair value measurement contributes a lot to firm contracts,and fair value measurement plays an important role in maintaining the fairness of firm contracts and easing conflicting interests between contractors.In the third place,the enlightenment of application about fair value measurement in our country is put forward by studying the current status of application and contract environment in abroad.At last,concrete application of fair value measurement is analyzed in the view of contract in our country. It is indicated that specific deficiencies exist in our country,which help managers to do adverse selection objectively and impair the balance of interests and original intention of fair value measurement.The new edition of accounting standard provides enterprises opportunities to choose,in which fair value measurement may be used to achieve the maximization of self-interest by managers.Therefore,the signing of the relatively complete and standardized reward contract and debt contract,perfecting the internal management environment as time as strengthening the exterior supervision,reducing the choice space of accounting standard are effective methods to promote fair value measurement to serve our firm contract better.更多还原