公允价值会计论文：公允价值会计及其在我国的应用研究

1、公允价值会计论文：公允价值会计及其在我国的应用研究 【中文摘要】传统观点认为，受托责任观侧重可靠性并选择了历 史成本,而决策有用观侧重相关性并选择了公允价值，选择合理标杆 就是所处的现实环境。20世纪80年代以来，随着衍生金融工具的大 量产生以及会计信息需求者对会计信息质量要求的不断提高，经济环 境愈来愈充满不确定性与虚拟性，公允价值顺应潮流登上历史舞台， 并且公允价值有可能是金融产品唯一计量属性。然而 ，公允价值会计 的应用研究并非一帆风顺，缘于自身及所处环境的不确定性风险，公 允价值从来都是热点也同时是难点，可以说,风险未必联结公允价值， 但公允价值必然联结风险。2008金融危机及后危机时

2、代，各种力量界 入公允价值，公允价值“修改论”、“限制论”尘嚣至上。然笔者认为， 金融危机只不过是公允价值研究应用中的一个小插曲 ，应用中虽有可 能进行“盈余管理”或具有“顺周期效应”，但瑕不掩玉，时势造就“相 关性”这颗金子总有闪光时。辩证地对待公允价值现状 ：既不盲目乐 观地理想化公允价值，也不消极地丑化公允价值。与美国等发达国家 相比,公允价值在我国研究应用更显短促，即使这样,也经历了 “先用 后弃,弃而再用”的曲折过程。目前阶段,是对公允价值进行消化引进， 我们坚持洋为中用、拿来主义。面对金融危机及后危机现在出现的种 种困惑,我们完全有必要重塑公允价值形象，依然要坚持“公允价值要 用”

3、并“怎样更合理地用”，真正弄清公允价值是什么，为什么用，怎 样用的方向性问题。为此本文共分五章加以阐述：首先,对国内外有关 公允价值会计文献进行回顾，重点阐述FASBIASB与我国对公允价值 会计内涵并加以比较，对现有文献归纳整理公允价值会计本质特征， 从计量属性、层次与方法三方面深度剖析公允价值核心-计量,主要解 决公允价值会计“是什么”的问题；其次,创新地把现在文献归类为内 向性与外向性二种理论基础并加以阐述，借以解决公允价值会计“为 什么”的问题；最后，采用比较、分析、归纳与图表法阐述公允价值在 我国会计准则中应用与实务中面临的盈余管理风险与顺周期效应风 险，主要解决公允价值会计“怎样用

4、”的问题。 【英文摘要】In the traditional opinion accountability stresses reliability and chooses historical costs, and decision-making availability focuses on correlation and chooses the fair value, chose n reas on able ben chmark ing is the environment in reality . Since 1980s, along with the production of l

5、arge nu mbers of derivative finan cial in strume nts and with the improveme nt of the acco unting in formatio n dema nders for accounting information quality requirement , more uncertainty and virtual sex in economic environment get the result of fair value boarding the stage of history, and fair va

6、lue may be finan cial products on ly as measureme nt attributes. However, the application research on fair value accounting spirals, because of its and environmental uncertainty risk, fair value is always hot as well as the difficulty. To be true, the risk is not n ecessarily coupli ng fair value, b

7、ut fair value should link risk. The crisis of 2008 financing and after the age of the crisis, all power boun dary in to the fair value, the no isy of “ modify theory ” and “ limit theory ” on fair value can be heard everywhere. But in the point of my view, the financial crisis is just one of the epi

8、sode on the research of fair value applicati on and though the possibility in the applicatio n of earnings management)r pro-cyclicality can happen, the flaw can not cover the jade, the releva nee of this sin gle gold produced by time and tide always have flash. Dialectical to fair value status: n ei

9、ther optimistic bli ndly to idealized fair value, also n eedless polar besmirches fair value.Compared with the United States and other developed countries, the time of fair value on the research and applicationin our country show less, even so, also experieneed the complicated process with “ start w

10、ith abandon, abandon and again ” The present stage of fair value, what we did and do more is in troduced to digest, we stick to absorb the spirit of foreign research on fair value but copycat. Facing all kinds of the variety of confusion in financialcrisis and after, it is completely necessary for u

11、s to reshape the fair value image, still insist on“fair value ” and “ how to use more reas on ably use” , what is real cog nizant of fair value is the directional problems of “why use” and “ how to use” . This paper is divided into five chapters to illustrate: first, to domestic and foreig n fair-va

12、lueacco unting releva nt docume nts are reviewed, this paper expo unds fair value acco un ti ng connotation amongthe IASB, FASBand our country and comparing each other; Accord ing to the existi ng literature to summary fair-value acco unting n ature and from attributes, levels and methods of three a

13、spects analyze deeply the core of fair valuemeasurement, mainly to solve the question“what it is” ; Secondly, the innovation is classified as inner and outer two theoretical basis accord ing to the literature now and expatiates the fair value acco unting, which can solve the problem of“why” ；Finally

14、, by comparison, analysis and in ducti on and charts method to expatiate on fair value applicationin our country s accounting standards and the risk of earri ngs man ageme nt and pro-cyclicality to be faced in practical applicatio n, mai nly to solve the problem of“ how to use . 【关键词】公允价值会计会计准则盈余管理风

15、险顺周期效应 风险 【英文关键词】 Fair value of acco un ti ngAcco un ti ng sta ndardsEarri ngs man ageme nt risk Pro-cyclicality risk 【目录】公允价值会计及其在我国的应用研 究摘要3-4 Abstract 4-51绪论8-111.1研究背景 8-91.2研究意义91.3研究方案9-111.3.1研究目标和 拟解决关键的问题91.3.2研究方法与技术路线 9-101.3.3 本论文特色与创新点10-112公允价值会计文献综述 11-162.1国外文献11-142.2 国内文献14-163公允价

16、值会计基础理论研究 16-333.1公允价值内涵16-213.1.1 FASB对公允价值的定义 16-183.1.2 IASB 对公允价值的定义 18- 193.1.3我国会计准则制定机构对公允价值的定义 19- 213.2公允价值会计的特征 21-233.3公允价值会计的核 心-计量23-323.3.1 会计计量属性 23-243.3.2 公允价值计 量属性类别24-273.3.3公允价值会计计量层次 27-293.3.4 公允价值会计计量方法 29-323.4本章小结32-334公允价值 会计理论基础 33-404.1内向性理论基础 33-354.1.1 价值理 论344.1.2 产权理论

17、 34 4.1.3 收益决定理论 34-354.2 外向性理论基础 35-394.2.1会计目标的迁移 35-374.2.2 相 关性与可靠性会计信息质量的抉择37-384.2.3资本保全论的内 在要求38-394.4本章小结39-405公允价值会计在我国会计 准则中应用研究40-605.1公允价值在我国会计准则发展历程 40- 445.1.1公允价值首次提出阶段（1997年-2000年） 40-415.1.2 公允价值回避阶段（2001年-2006年） 41- 425.1.3公允价值重新提出并大发展阶段（2007年-至今） 42- 445.2公允价值会计在会计准则中比较研究44-575.2.

18、1 FASB与IASB公允价值计量趋同比较及对我国借鉴45-495.2.2 我国新旧会计准则应用比较研究49-575.3新会计准则中公允价 值会计应用研究评价57-595.3.1体系上趋于完整，并与国际财 务报告准则趋同57-585.3.2新会计准则中公允价值会计的谨慎 使用58-595.4本章小结59-606公允价值会计应用风险及对 策60-696.1公允价值会计应用存在的风险及成因分析 60-616.2公允价值会计盈余管理风险及对策61-656.2.1盈 余管理及其与公允价值会计关系61-626.2.2我国企业进行盈余 管理产生动因626.2.3公允价值会计盈余管理风险对策 62-656.3公允价值会计顺周期效应风险及对策65-686.3.1 金融危机、公允价值与顺周期效应65-676.3.2公允价值会计顺 周期效应风险对对策 67-686.4本章小结68-69 参考文献 69-72 附录72-73 后记73出师表 两汉：诸葛亮 先帝创业未半而中道崩殂，今天下三分，益州疲弊，此诚危急存亡之秋也。然侍卫之臣 不懈于内，忠志之士忘身于外者，盖追先帝之殊遇，欲报之于陛下也。诚宜开张圣听，以光 先帝遗德，恢弘志士之气，不宜妄自菲薄，引喻失义，以塞忠谏之路也。 宫中府中，俱为一体；陟罚臧否，不宜异同。若有作奸犯科