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公允价值在新会计准则中的应用,13000字摘要 公允价值是会计计量属性发展的必然趋势，2006年财政部颁布的《新企业会计准则》亮点之一就是重新引入公允价值概念及其计量属性，并且明确了公允价值的应用范围，此举不仅表明我国无论是准则的制定机构还是会计学界对公允价值都不再持回避态度，而且也加速了我国会计准则与国际会计准则的顺利...
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公允价值在新会计准则中的应用
13000字
摘要 公允价值是会计计量属性发展的必然趋势，2006年财政部颁布的《新企业会计准则》亮点之一就是重新引入公允价值概念及其计量属性，并且明确了公允价值的应用范围，此举不仅表明我国无论是准则的制定机构还是会计学界对公允价值都不再持回避态度，而且也加速了我国会计准则与国际会计准则的顺利接轨。2014年1月，为了适应社会主义市场经济发展需要，规范企业公允价值计量和披露，提高会计信息质量，根据《企业会计准则——基本准则》，财政部部制定了《企业会计准则第39号——公允价值计量》，，自2014年7月1日起在所有执行企业会计准则的企业范围内施行，鼓励在境外上市的企业提前执行。从新准则首次执行至今，公允价值以其对会计信息的相关性更强的特性，而逐步展现出相对于历史成本的优越性。但其在我国应用的近二十年时间里，也存在一定的问题：我国发展公允价值的市场经济环境不完善，相关人员素质不高等。这些问题导致企业在确定公允价值时的口径不一，即使是在同一确定公允价值方法下确定出的公允价值也相差较大。同时，在确定公允价值时，需要财务人员的职业判断，相关人员的素质不一，导致企业利用职业判断的机会，进行利润操纵。如果上述问题得不到很好的解决将会限制公允价值在我国的进一步应用，故该课题研究具有重要的理论价值和实际意义。本文从公允价值的定义出发，说明了公允价值在我国新会计准则中应用的现实意义，以及公允价值在企业会计准则中的具体体现，分析了公允价值在我国运用中存在的障碍，最后，提出了我国有效应用公允价值的对策。
关键词：公允价值 新会计准则 会计计量
THE APPLICATION OF THE FAIR VALUE IN NEW ACCOUNTING STANDARDS
ABSTRACT The fair value accounting measurement attribute inevitable trend of development , one of the "New Accounting Standards " issued by the MOF in 2006 highlight is the re-introduction of the concept and measurement of the fair value of property , and defined the scope of application of fair value , a move not only shows our standards -setting bodies , whether academic or fair value accounting are no longer held an evasive attitude , but also accelerated the smooth convergence of accounting standards and international accounting standards. January 2014 , in order to meet the development needs of the socialist market economy , enterprises standardize fair value measurement and disclosure , improve the quality of accounting information , in accordance with " Accounting Standards for Enterprises - Basic Standard" , the Treasury Department has developed the "Enterprise Accounting Standards No. 39 - fair Value Measurements " , since July 1, 2014 in all ASBE enterprise-wide implementation , encourage enterprises listed overseas to perform in advance. Since the implementation of the new guidelines for the first time , the fair value of its accounting information more relevant features, and advantages with respect to the unfolding of historical cost . But its application in our country for nearly two decades, there are some problems : inadequate development of the fair value of our market economy environment, personnel quality is not high . These problems led to companies in determining the fair value of different caliber , even in the same method to determine the fair value determined under the fair value is also quite different. Meanwhile , in determining the fair value of financial officers need professional judgment , the quality of the different stakeholders , leading enterprises to take advantage of opportunities for professional judgment , be profit manipulation . If these problems are not a good solution would be to limit the further application of fair value in our country , so that the research has important theoretical and practical significance. In this paper, starting from the definition of fair value , indicating the significance of fair value in the application of new accounting standards , as well as the fair value embodied in the corporate accounting standards , analyzes the barriers to the use of fair value exists in our country , and finally, propose the fair value of the effective application of countermeasures.
Key words fair value new accounting standards accounting measures
目 录
第一章 公允价值相关理论及在我国研究 1
1.1公允价值相关理论 1
1.1.1公允价值的定义 2
1.1.2 应用公允价值的优缺点 2
1.2 公允价值在我国的应用 4
1.2.1公允价值在企业会计准则中应用的历史回顾 4
1.2.2在相关资产和负债的应用 5
1.2.3在有序交易和市场的应用 5
1.2.4 公允价值在非金融资产的应用 6
1.2.5 公允价值在负债和企业自身权益的应用 7
1.2.6 在市场风险或信用风险可抵销的金融资产和金融负债的应用 8
第二章 我国应用公允价值存在的障碍 9
2.1公允价值的获取和使用存在难度 9
2.2信息质量的可靠性难以判断 9
2.3公允价值计量易导致价格波动频繁 10
2.4会计人员的经验不足和职业道德缺失 10
2.5 公允价值应用成本较高 11
第三章 我国有效应用公允价值的对策 11
3.1培育和完善各种公开市场 11
3.2发挥专业评估机构作用，充分利用专业评估技术 12
3.3 健全和完善各项监管体系，加大惩治力度 12
3.4 加强会计德才兼备的人才培养 12
结 论 13
参考文献 14
致 谢 15
13000字
摘要 公允价值是会计计量属性发展的必然趋势，2006年财政部颁布的《新企业会计准则》亮点之一就是重新引入公允价值概念及其计量属性，并且明确了公允价值的应用范围，此举不仅表明我国无论是准则的制定机构还是会计学界对公允价值都不再持回避态度，而且也加速了我国会计准则与国际会计准则的顺利接轨。2014年1月，为了适应社会主义市场经济发展需要，规范企业公允价值计量和披露，提高会计信息质量，根据《企业会计准则——基本准则》，财政部部制定了《企业会计准则第39号——公允价值计量》，，自2014年7月1日起在所有执行企业会计准则的企业范围内施行，鼓励在境外上市的企业提前执行。从新准则首次执行至今，公允价值以其对会计信息的相关性更强的特性，而逐步展现出相对于历史成本的优越性。但其在我国应用的近二十年时间里，也存在一定的问题：我国发展公允价值的市场经济环境不完善，相关人员素质不高等。这些问题导致企业在确定公允价值时的口径不一，即使是在同一确定公允价值方法下确定出的公允价值也相差较大。同时，在确定公允价值时，需要财务人员的职业判断，相关人员的素质不一，导致企业利用职业判断的机会，进行利润操纵。如果上述问题得不到很好的解决将会限制公允价值在我国的进一步应用，故该课题研究具有重要的理论价值和实际意义。本文从公允价值的定义出发，说明了公允价值在我国新会计准则中应用的现实意义，以及公允价值在企业会计准则中的具体体现，分析了公允价值在我国运用中存在的障碍，最后，提出了我国有效应用公允价值的对策。
关键词：公允价值 新会计准则 会计计量
THE APPLICATION OF THE FAIR VALUE IN NEW ACCOUNTING STANDARDS
ABSTRACT The fair value accounting measurement attribute inevitable trend of development , one of the "New Accounting Standards " issued by the MOF in 2006 highlight is the re-introduction of the concept and measurement of the fair value of property , and defined the scope of application of fair value , a move not only shows our standards -setting bodies , whether academic or fair value accounting are no longer held an evasive attitude , but also accelerated the smooth convergence of accounting standards and international accounting standards. January 2014 , in order to meet the development needs of the socialist market economy , enterprises standardize fair value measurement and disclosure , improve the quality of accounting information , in accordance with " Accounting Standards for Enterprises - Basic Standard" , the Treasury Department has developed the "Enterprise Accounting Standards No. 39 - fair Value Measurements " , since July 1, 2014 in all ASBE enterprise-wide implementation , encourage enterprises listed overseas to perform in advance. Since the implementation of the new guidelines for the first time , the fair value of its accounting information more relevant features, and advantages with respect to the unfolding of historical cost . But its application in our country for nearly two decades, there are some problems : inadequate development of the fair value of our market economy environment, personnel quality is not high . These problems led to companies in determining the fair value of different caliber , even in the same method to determine the fair value determined under the fair value is also quite different. Meanwhile , in determining the fair value of financial officers need professional judgment , the quality of the different stakeholders , leading enterprises to take advantage of opportunities for professional judgment , be profit manipulation . If these problems are not a good solution would be to limit the further application of fair value in our country , so that the research has important theoretical and practical significance. In this paper, starting from the definition of fair value , indicating the significance of fair value in the application of new accounting standards , as well as the fair value embodied in the corporate accounting standards , analyzes the barriers to the use of fair value exists in our country , and finally, propose the fair value of the effective application of countermeasures.
Key words fair value new accounting standards accounting measures
目 录
第一章 公允价值相关理论及在我国研究 1
1.1公允价值相关理论 1
1.1.1公允价值的定义 2
1.1.2 应用公允价值的优缺点 2
1.2 公允价值在我国的应用 4
1.2.1公允价值在企业会计准则中应用的历史回顾 4
1.2.2在相关资产和负债的应用 5
1.2.3在有序交易和市场的应用 5
1.2.4 公允价值在非金融资产的应用 6
1.2.5 公允价值在负债和企业自身权益的应用 7
1.2.6 在市场风险或信用风险可抵销的金融资产和金融负债的应用 8
第二章 我国应用公允价值存在的障碍 9
2.1公允价值的获取和使用存在难度 9
2.2信息质量的可靠性难以判断 9
2.3公允价值计量易导致价格波动频繁 10
2.4会计人员的经验不足和职业道德缺失 10
2.5 公允价值应用成本较高 11
第三章 我国有效应用公允价值的对策 11
3.1培育和完善各种公开市场 11
3.2发挥专业评估机构作用，充分利用专业评估技术 12
3.3 健全和完善各项监管体系，加大惩治力度 12
3.4 加强会计德才兼备的人才培养 12
结 论 13
参考文献 14
致 谢 15
