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会计电算化

我国中小企业公允价值会计计量及应用研究

时间:2014-5-18 18:50:44  作者:60论文网  来源:www.60lw.com  查看:68  评论:0
我国中小企业公允价值会计计量及应用研究

摘   要

   公允价值问题近十几年来一直是国际会计前沿中一个极富挑战性的热点和难点问题。自20 世纪70 年代以来,公允价值己经逐渐成为国际会计准则和美国等国家会计准则的重要组成部分。进入21世纪,随着全球经济一体化和国际资本市场的发展,以及会计准则国际趋同步伐的加快,在国际上对公允价值会计的研究己由是否需要采用转向了如何运用的时候,再选择回避公允价值的作法己明显不合时宜。因此,在2006 年2月财政部新颁布的《企业会计准则》中引入了公允价值并规定2007年1月1日上市公司全面执行新准则。
   在阐释公允价值定义及其本质的基础上,分析了公允价值理论的缺陷和在实际运用中存在的问题,公允价值与其他几种计量属性的关系,从三个角度归纳了公允价值在我国的实际应用情况,指出公允价值在应用过程中存在的问题并进行了深入的分析,最后从树立公允价值理念、完善市场条件、制定公允价值准则及提高会计人员综合素质四个方面提出了有利于公允价值在我国应用的建议。  
   
   关键词:公允价值;计量属性;会计准则;缺陷  
 
Small and medium-sized enterprises in our country fair value accounting measurement and application research

Abstract

   Fair value of the last decade has been in the forefront of the international accounting a challenging and difficult problems of the hot spots. Since the 70's since the 20th century, the fair value has been gradually becoming the International Accounting Standards and U.S. accounting standards and other countries an important part. The 21st century, as the global economic integration and the development of international capital markets, as well as the international convergence of accounting standards to accelerate the pace of the international accounting fair value of the research has shifted from whether there is a need to adopt the use of the time, and then choose to avoid the practice of fair value has been significantly out of date. Thus, in February 2006 issued by the Ministry of Finance the new "Enterprise Accounting Standards" in the introduction of fair value and provides for January 1, 2007 listed companies in the full implementation of the new guidelines. 
    In this paper, to explain the definition of fair value and its nature, basedonthe fair value theory of defects and in the practical application of the problems in further analysis,an analysis of fair value and other attributes of the relationship between several measures from the three perspectives are summarized in the fair value of practical application in our case, pointing out that the process in the application of fair value exists in the issues and conducted an in-depth analysis, and finally the concept of fair value from the set, and improve market conditions, the development of fair value accounting standards and improve the overall quality of staff to four in favor of the application of fair value in our proposal.
   
   Keywords:
   fair value ;Measurement attributes ;accounting ;Flaws目   录
摘  要...................................................................................................................Ⅰ
Abstract................................................................................................................Ⅱ
目  录...................................................................................................................Ⅲ
1  绪论..................................................................................................................1
1.1研究背景........................................................................................................1
1.2研究目的及意义............................................................................................1
1.2.1研究目的.....................................................................................................2
1.2.2研究意义.....................................................................................................2
1.2 国内外发展状况............................................................................................2
1.2.1国内发展状况.............................................................................................2
1.2.2国际发展状况.............................................................................................3
1.3研究内容和方法............................................................................................4
1.3.1研究内容.....................................................................................................4
1.3.2研究方法.....................................................................................................5
2  公允价值的相关理理论..................................................................................5
2.1 公允价值的定义及基本特征........................................................................5
2.1.1 公允价值的定义.........................................................................................5
2.1.2 公允价值的基本特征.................................................................................5
2.2 公允价值的理论基础....................................................................................6
2.3 公允价值与各种会计计量属性的关系........................................................6
3  公允价值在我国会计准则的应用..................................................................7
3.1 公允价值在我国新会计准则的应用现状....................................................7
3.1.1公允价值在我国上市公司中的运用分析...............................................8
3.1.2公允价值在我国上市公司中的应用情况...............................................8
⑴金融工具的公允价值计量..............................................................................8
⑵投资性房地产的公允价值计量......................................................................9
⑶资产减值准备的计提....................................................................................10
3.2 金融领域在新准则运用方面首当其冲......................................................10
3.3 我国引入公允价值的实践动因分析..........................................................11
3.3.1 我国市场经济不断发展完善的内在需求...............................................11
3.3.2 国际间发展贸易的必然要求...................................................................12
3.3.3 实现会计准则国际趋同的必然要求.......................................................12
4  公允价值在我国运用面临的问题................................................................12
4.1 公允价值概念界定不明确..........................................................................12
4.2 市场经济环境不健全..................................................................................13
4.3 公允价值的可靠性及利润操纵..................................................................13
4.4 公允价值计量适当性评价归向不确定......................................................13
4.5 监督约束机制缺乏......................................................................................14
5  公允价值在我国应用的相关建议................................................................14
5.1树立公允价值的应用理念.........................................................................14
5.2制定公允价值具体准则及应用指南.........................................................14
5.3增加公允价值计量的披露.........................................................................15
5.4完善我国资本市场.....................................................................................15
5.5提高会计人员职业道德素质.....................................................................15
结  论..................................................................................................................16
参考文献............................................................................................................17
致  谢..................................................................................................................18


1绪   论
   随着全球经济的一体化和国际资本市场的发展,会计准则的国际趋同己成为必然趋势。在国际上对公允价值会计的研究已由是否需要采用转向了具体如何应用的时候,再选择回避公允价值的做法明显与国际趋同的大潮流不符。而且,金融业的发展,金融工具和衍生金融工具的推陈出新,也为公允价值的应用创造了客观环境和提供了实践的需要。2006年2月15日,国家财政部颁布了新会计准则(包括1项基本准则和38项具体准则),并自2007年1月1日起在上市公司中率先执行。这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立。这套体系填补了我国市场经济条件下新型经济业务会计处理规定的空白,被业界称为是中国会计和审计行业的里程碑,且实现了与国际上权威的会计准则“实质性趋同”,对于完善我国社会主义市场经济体制、促进国际间的贸易与投资活动和加速中国融入全球经济都具有重要意义。
   本文旨在通过对公允价值的本质进行深入探讨,使更多的人接受公允价值理念,并将其贯彻到会计实践中,认真分析应用中存在的问题,并从不同角度提出有利于公允价值在我国应用的建议,以使我国的会计理论与实务紧跟国际会计发展的步伐,对促进我国会计信息质量的提高和国民经济的持续健康发展具有积极作用。

标签:我国 中小 中小企业 小企业 企业 

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