2014公允价值与会计稳健性的关系研究.docxVIP

公允价值与会计稳健性的关系研究摘 要2008年全球经济危机的爆发，引发了金融业界的专业人士对于会计公允价值的讨论。金融界指责公允价值放大了金融危机的负面影响,最终造成了企业会计信息的失真;但是,会计界表明公允价值不是诱发金融危机的主要原因。会计稳健性是会计的基本原则之一,它对会计实务界的影响可谓是历史悠久,被认为是最古老且最普遍的会计计价原则。会计稳健性和公允价值计量方式一样,同样是不确定性经济环境下的产物,但相对于公允价值对会计信息的全面反映而言,会计稳健性要求会计人员在面对实务中的不确定性时,要保持审慎的态度,不高估资产和收入,不低估负债和费用。也就是说,会计稳健性对会计信息的确认和反映是不对称的。也正是由于它这种对收益和损失确认的不对称性,使得会计稳健性成为学术界饱受争议的话题。但大多集中在公允价值在我国的适用性分析，公允价值会计信息的相关性分析，以及公允价值的估价方法等方面，却很少有人对公允价值的稳健性进行系统的研究，基于此，本人结合会计准则的相关内容全面分析公允价值的应用对会计稳健性所产生的影响，并分析影响公允价值稳健性的原因，在此基础上提出提高公允价值稳健性的对策和建议。关键词：公允价值；会计稳健性；计量方式Study on the relationship between the robustness of the fair value and accounting standardsAbstractIn 2008 the outbreak of the global economic crisis, triggered a discussion about accounting fair value in financial industry professionals. The negative impact of the financial sector accused of fair value enlarge the financial crisis, resulting in the enterprise accounting information distortion; however, the main reason of accounting that fair value is not induced financial crisis. Accounting conservatism is one of the basic principles of accounting, its effect on the accounting practice is a long history, is thought to be the oldest and most common accounting principles. Accounting conservatism and fair value measurement, the same product is uncertain economic environment, but compared to fully reflect the fair value of accounting information, accounting conservatism accounting requirements in practice uncertainty, to maintain a cautious attitude, do not overstate assets and income, do not underestimate the liabilities and expenses. That is to say, the accounting conservatism of accounting information and reflect the confirmation is asymmetric. Also because it is the asymmetry of gains and losses recognised, the accounting conservatism has become controversial topic.But mostly concentrated in the fair value of the applicability of our country, analysis the relevance of fair value accounting information, and the fair value of the valuation methods, there is