公允价值在我国应用现状及问题分析.docVIP

毕业论文 题 目学 院 专 业 班 级 学 生 学 号 指导教师 二〇一 三 年月日 ABSTRACT Fair value accounting problem is considered the current financial reporting system are faced with is the most difficult and most urgent question. When a endanger world financial crisis push fair value measurement attribute to a two-decade-long. Many American financier think fair value accounting has the cycle effect” it’s the most important reason led to financial crisis becoming worsening and worsening. At the same time for accounting, as market liquidity is worsening, in the active market how to carry on the fair value of the effective measurement was the most urgent problems. In this paper, a standardized research methodology, drawing on the latest research scholars at home and abroad, the post-financial crisis era, the idea of ??combining the background, describing the fair value measurement methods and new accounting standards and other concepts System by analyzing the application of fair value and the present situation in our country at fair value in the financial crisis exposed the deep analysis of the problem, and through empirical case studies, concrete proof. Targeted applications in China some of the comments and recommendations, and the corresponding improvement programs fair value, the fair value changes in stakeholder awareness and improve the effectiveness of the Public Company Accounting information and transparency. Keywords: fair value; financial crisis; application of fair value; Procyclicality 目 录 摘 要 I ABSTRACT II 前 言 1 （一）国外研究现状： 2 （二）国内研究现状 2 （三）国内外研究现状评述: 3 二、 公允价值的阐述 4 （一）公允价值的界定 4 （二）公允价值的确认 4 （三）公允价值计量的理论基础 5 1.公允价值计量基石-决策有用观 5 2.公允价值计量的基石—相关性 5 3.公允价值计量的基石—资本保全理论 6 （四）公允价值与历史成本的关系 6 三、相关公允价值会计准则执行情况分析 7 (一) 金融工具确认和计量的准则执行情况 7 （二）金融工具确认和计量准则执行情况分析 8 四、我国公允价值应用趋势的“SWOT”分析 9 (一)公允价值的运用内部条件分析 9 1．公允价值使用的优势剖析 9 2.公允价值使用的劣势剖析 10 (二)公允价值的运用外部环境分析 10 1．公允价值使用的机会分析