公允价值应用对公司绩效的影响研究毕业论文.docVIP

毕业论文 （20_ _届） 公允价值应用对公司绩效的影响研究 摘 要 2006年2月15日，财政部正式发布新的《企业会计准则》，规定从2007年l月1日起率先在上市公司范围内施行，并鼓励其他企业执行。新会计准则在许多重大方面作了突破性的改变，其中最大的亮点就是公允价值计量模式的应用。公允价值一直是国际会计界的一个热点问题。国际会计准则委员会（IASB）和美国财务会计准则委员会（FASB）等机构对公允价值进行了积极的探讨和研究。我国在1997年首次引入公允价值作为计量属性之一，但由于各方面原因，相关准则的实施并没有达到令人满意的效果。直到2006年2月公允价值的相关问题再一次放在了聚光灯下。 本文选取沪深上市公司年报数据，分析2007年年报、2008年年报和2009年年报所披露的公允价值信息对其经营绩效的影响程度，得出目前公允价值计量模式对我国上市公司绩效的影响程度有限，除证券行业和保险行业影响程度较大外，其余行业大部分都分布在(-3%，3%)区间内。因此，只要加强对公允价值的监管就能有效避免公允价值的波动对企业绩效的影响，并据此提出建议。 关键词：Abstract On February 15, 2006, the ministry of finance official released a new enterprise accounting standard, provisions from 2007 l January took the lead in the listed company range, and encourage other enterprise and implementation. New accounting standards in many important aspects of the breakthrough change, one of the biggest bright spot is the application of the fair and equitable value measurement model. Fair value has been international accounting is a hot issue. The international accounting standards board (IASB) and the financial accounting standards board (FASB) institutions such as the fair value of a positive discussion and study. In 1997 for the first time in our country into fair value measurement attribute, but as one of the reasons, because the implementation of the relevant rules and did not achieve satisfactory results. Until February 2006 fair value of related problems once again in the spotlight. This article selects the listed company, Shanghai or shenzhen, annual report data analysis of the 2007 annual report, annual report 2008 and 2009 report of the fair value of the information disclosed on the operating performance, it is concluded that at present the influence degree of the fair and equitable value measurement model of the listed company performance, except the influence degree of the securities industry, the insurance industry and the influence degree bigger outside, the rest of the industry is distributed in (3%, 3%) interval. So, want to strengthen the fair va