公允价值计量属性探讨【毕业作品含外文】

BI YE LUN WEN 公允价值计量属性探讨

学位申请人

学科专业农林经济管理（会计学方向）

指导教师

答辩日期

摘要

计量一直以来都是会计的核心问题。传统的会计计量的基础是历史成本的计量，但进入21世纪以来，会计计量环境发生了无可复加的变化，传统的计量模式已无法适应经济发展的需要，对其进行改革的要求尤为迫切。为顺应新时代的要求，以FASB （Financial Accounting Standard Board，美国的财务会计准则委员会）为首的会计准则制定机构提出了“公允价值”这一全新的计量模式，并随之逐步应用和推广至会计准则中，到目前为止，国际上对公允价值的研究已经由是否需要采用转向具体的如何运用方面。而在我国，公允价值研究起步较晚，市场经济的发展程度不够，相关法律制度还不健全，给公允价值的应用带来了一定的困难。

本文通过借鉴国外先进经验并结合本国实际，阐述了公允价值计量属性的产生背景和其存在的理论基础，重点分析了公允价值在我国应用中的几个难点问题，同时结合其在我国的运用现状，给出了符合我国实际情况的采用公允价值计量的建议和对策。

通过本文的研究，希望能够对理论和实践有一定的参考价值，为公允价值在我国会计中的实施提供理论准备，为在我国会计中推行公允价值提供实践上的指导。

关键词：计量属性；历史成本；公允价值

ABSTRACT

Measurement has been the core issue of accounting. The traditional model is based on historical cost accounting basis, but the 21st century, a series of huge accounting environment changes, the traditional measurement model has been difficult to adapt to the needs of economic development, to improve it even requires a thorough reform increasing. To meet this requirement, in order to FASB (Financial Accounting Standard Board, the U.S. Financial Accounting Standards Board) headed by accounting standard-setting bodies of the "fair value" of this new measurement model, and subsequently gradually applied and extended to accounting standards in so far, research on the fair value of the international community has shifted from the need to adopt specific aspects of how to use. In China, the fair value of the research started late, insufficient level of development of market economy, legal system is not perfect, to the application of fair value has brought some difficulties.

In this paper, learn from foreign advanced experience combined with national conditions, explained the background and rationale of fair value measurement, focusing on analysis of the fair value of the use of several difficult problems, combined with the use of the fair value of our current situation, pointed out in our country right the fair value measurement of suggestions and countermeasures.

Through this study, hoping to theory and practice have certain reference value for the theoretical fair value accounting in preparing the implementation of the country, to provide guidance for the implementation in practice of accounting at fair value.

Key words: Measurement Attribution；Historical cost；Fair value

目录

摘要 ..................................................................I Abstract ..............................................................II 绪论 (1)

1 公允价值计量属性的产生背景 (2)

1.1历史成本计量属性的局限性 (2)

1.2公允价值是衍生金融工具唯一相关的计量属性 (3)

1.3公允价值计量本身的优越性 (4)

2 公允价值计量的理论基础 (5)

2.1公允价值计量属性的相关概念 (5)

2.2公允价值计量符合决策有用观的要求 (5)

2.3公允价值计量符合经济收益的概念 (6)

2.4公允价值计量符合全面收益观的要求 (6)

2.5公允价值计量符合由损益表观向资产负债表观转变的需求 (7)

3 当前公允价值在我国应用的难点分析 (8)

3.1公允价值理论研究水平有待提高 (8)

3.2有必要建立完善的公允价值计量准则 (8)

3.3公允价值信息的可靠性仍存在一定争议 (9)

3.4公允价值会计的可操作性面临诸多困难 (9)

4 我国推广应用公允价值的对策 (11)

4.1加强公允价值理论研究，完善会计理论体系 (11)

4.2改善经济环境，建立统一、开放、活跃而又充分竞争的交易市场 (12)

4.3建立全国市场价格信息数据网络和市场信息数据库 (12)

4.4提高企业管理者和会计从业人员的职业道德水平和职业素质 (13)

结论 (14)

参考文献 (15)

致谢 (16)