公允价值的可靠性与利润操纵论文.docVIP

武汉工业学院 毕 业 论 文 论文题目： 姓 名 ： 学 院 ： 经济与管理学院 专 业 ： 会 计 学 班 级 ： 学 号 ： 指导教师： 20 年 12 月 08 日  摘 要 2006年2月15日财政部颁布的新会计准则，适当的、谨慎的引入了公允价值计量属性，这表明我国会计追随国际会计准则发展的主流方向，在实现与国际会计准则趋同方面大大跨进了一步。但是从我国对待公允价值的谨慎态度而言，在我国目前市场环境下，我国会计准则在如何有效地利用公允价值方面还存在着诸多问题，我国会计学界已致力于公允价值计量的不懈探索，以求合理的运用会计发展的客观规律来引导我国未来财务报告的发展方向。 本文我国会计学术界和实务界对引入公允价值的主要争议完善公允价值运用的市场环境确立公允价值计量标准,逐步完善会计理论体系尝试引入全面收益表对上市公司、会计审计人员和市场的监管 This shows that the Chinese accounting measurement development is tight along with international accounting standards and conforms to the urgent requirement of international accounting standards convergence. But considering the caution attitude to fair value, the market still exist problems about how to use it effectively at present. Our accounting circles has devoted to the exploration of fair value measurement constantly, in order to guiding the future development direction of Chinese financial reports by using accounting development objective laws reasonably. This article discusses the main issue about the introduction of fair value in our accounting academia and practical circles from the reliability and the profit operation. It analyses the existing problems about fair value measurement in Chinas accounting from the connotation and the application. (In the fair value measurement condition, it is difficult for us to ensure reliability of the information, it is difficult for us to operate, it becomes the operating profits tools of enterprise, etc.) This article also sets out suggestions on perfecting its market environment, establishing the standard of using fair value measurement, perfecting accounting theory system gradually, trying to introduce a statement of comprehensive income, strengthening supervision to the listed company and accounting audit personnel and market. Key words: Accounting standards; Fair value; Measurement attribute  目 录 序言 研究的背景及意义