公允价值准则的应用问题研究全解.doc

大学学士学位论文 　　　　　　　　　　学号： 公允价值准则应用问题研究 Research on fair value measurement standard application problems 学生姓名： 指导教师： 所在院系： 所学专业：会计 研究方向：会计学 农 业 大 学 中国·哈尔滨 2015 年 5 月摘要 2006年2月15日，财政部颁布的《企业会计准则》适度引入了公允价值计量属性，我国会计准则开始与国际会计准则趋同，但是公允价值在我国的应用程度也同样是不得不面对的问题。本文通过研究公允价值在我国会计准则中的具体应用，发现公允价值在我国会计中应用的范围非常有限，部分企业对公允价值的确定也存在随意性，甚至通过公允价值操纵利润，并且对于企业而言，获取公允价值和实施公允价值的成本较高，更加阻碍了公允价值的应用。深入分析其产生问题的原因，我国市场化程度不充分，公允价值准则体系也不健全，并且监督约束制度的欠缺，而我国现有的会计教育方式也不利于公允价值的推广，因此要对症下药提出解决公允价值准则应用问题的方案与对策。通过加大片活跃、公平市场的培育，加快专业评佑和公允价值的街接和触合，完善公允价值准则体系，建立保证公允价值合理应用的内部控制，提高会计人员的专业素质，从而促进公允价值在我国会计制度应用的进程，进而提高我国会计计量水平。 关键词： 公允价值 会计准则 会计计量 应用 市场化 Research on fair value measurement standard application problems Abstract In February 15, 2006, the Ministry of Finance issued the enterprise accounting standards introducing the fair value measurement attribute, Chinas accounting standards with the international convergence of accounting standards, but the application of fair value in China also have to face the problem. In this paper, through the research of fair value in Chinas accounting standards in the specific application, scope of application of fair value in accounting of our country is very limited part of the enterprise, the determination of the fair value are arbitrary, even fair value through profit manipulation, and for businesses, access to fair value and fair value of the high cost of implementation more, hinder the application of fair value. To further analyze the causes of the problem, the degree of Chinas market is not sufficient, the fair value of the standards system is not perfect, lack of supervision and restraint system, and the existing accounting education in China is not conducive to the promotion of fair value, so to put forward a proposal and Countermeasure of an antidote against the disease and solve the problem of fair value criterion. Through the cultivation of large and active, fair market, accelerate the professional assessment and the fair