公允价值对会计信息质量的影响研究1.docVIP

公允价值对会计信息质量的影响研究 摘 要 2014年财政部新发布了《企业会计准则第39号——公允价值计量》，这次新出台的企业会计准则首次正式在会计计量中引入公允价值计量模式，在很大程度上促进了公允价值在会计实务中的运用。 针对39号准则，本文所要研究的主要内容是如何正确认识和评价公允价值，以及企业使用公允价值计量企业拥有的资产或者需要偿还的负债时对会计信息质量究竟产生了怎样的影响。本文从理论与案例相结合的方式分析了公允价值对会计信息质量的影响，本文共6章，第 1 章介绍了相关的研究依据和研究意义以及国内外文献综述、研究内容和方法；第 2 章介绍了相关的理论基础；第 3 章阐述了公允价值对会计信息质量影响的理论分析；第 4 章选取了投资性房地产的案例对公允价值对会计信息质量的影响进行分析，得出使用公允价值计量模式可以提高企业会计信息质量的相关性，但从我国目前的市场经济环境来看，使用公允价值计量并不能保证会计信息质量的可靠性；第 5 章是对我国在运用公允价值计量时遇到的现实障碍进行分析；第 6 章针对我国运用公允价值时遇到的现实障碍，提出相应的合理化建议，促进公允价值计量在我国的运用。 关键字：公允价值 会计信息质量 相关性 可靠性 ABSTRACT In 2014, the Ministry of Finance issued 《the accounting standards for Enterprises No. 39-- fair value measurement》, the introduction of the new accounting standards for business enterprises first official in accounting measurement introduced fair value measurement model, in a large extent to promote the application of fair value in accounting practice. For 39 criteria, this paper studies the main content is how to correctly understand and evaluate the fair value, enterprises and using fair value measurement of corporate owned assets or to repay the debt on the quality of accounting information is what what kind of impact. Analysis of the impact of fair value on the quality of accounting information in this paper combine theory with case ,this paper consists of 6 chapters, the first chapter introduces the research basis and research significance and literature review, research contents and methods; the second chapter introduces the related theoretical basis; the third chapter describes the theoretical analysis of fair value effect on the quality of accounting information; the fourth chapter selected the real estate investment case analysis on the impact of fair value on the quality of accounting information, the correlation obtained using the fair value measurement model can improve the quality of accounting information, but from the current economic environment, the use of fair value measurement and can not guarantee the relia