公允价值对q企业影响的思考 赵扬.doc

公允价值对企业影响的思考 摘要 公允价值计量是会计发展的大势所趋,我国2006年颁布了《新企业会计准则》规定了从2007年1月1日起上市公司范围内，率先进行公允价值计量，并鼓励其他企业执行。企业应该怎样有效的应用公允价值成为首要难题。新准则从2007年首次执行到现在为止，一方面展现了其相对于历史成本的有利因素,另一方面也给企业带来了一些负面影响。通过完善会计准则体系，提高会计人员专业胜任能力和会计职业道德水平，进一步加强对公平、活跃市场的培育，建立企业内部控制和外部监督体系，将有利于完善公允价值在我国会计体系中的应用。本文分为三个方面的内容，第一个部分阐述了对公允价值应用对企业的影响；第二个部分分析了我国企业公允价值应用存在的问题和原因；第三个部分以天香集团为例进行案例分析；第四个部分提出了正确应用公允价值的措施。 关键词：公允价值，影响，问题，原因，措施 ABSTRACT Fair value accounting is the development of the trend of The Times, our country in 2006 issued new accounting standards for enterprises set since January 1, 2007 within the scope of the listed company take the lead in the fair value measurement, and encourage other firms. Enterprise should be effective application of fair value become the primary problem. New guidelines for the first time in 2007 to perform up to now, on the one hand, showed its fair value into the favorable factors relative to the historical cost, on the other hand also brought negative influence to the enterprise. Through improving the accounting standards system, improve the level of professional competence and professional ethics in accounting, further strengthen the cultivation of fairness, the active market, set up internal control and external supervision system, will be conducive to improve the application of fair value accounting in our country.This article is divided into three aspects of content, the first part expounds the application of fair value impact on the enterprise; The second part analyzes the problems existing in the enterprise application of fair value and reason; The third part is Tianxiang Campany’s case analysis; The fourth part of the correct application of fair value measures are put forward. Keywords:FAIR VALUE AFFECT PROBLEM REASON MEASURE 目录 引言 2 一、文献回顾 3 二、公允价值应用对企业的影响 4 （一）公允价值对经营成果的影响 4 （二）公允价值计量对企业盈余管理的影响 4 （三）公允价值对资金管理的影响 5 （四）公允价值对会计信息的影响 5 （五）公允价值对会计报表的影响 5 三、我国企业公允价值计量中存在的问题与原因 6 （一）企业缺乏有效的管理，会计信息虚假披露 6 （二）公允价值可靠性难以控制，企业利用公允价值操纵利润 6 （三）现值计量复杂，企业取得公允价值难度大 7 （四）相