公允价值计量在上市公司的应用.docVIP

公允价值计量在上市公司的应用研究 中文摘要 公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。由于公允价值计量能更真实的反映企业的经营成果，符合配比性原则，能够为投资者提供与现实高度相关的信息，从而帮助投资者做出正确的决策，目前已经成为发达国家公认的会计计量属性之一。 从上世纪90年代至今，由于我国要素市场不成熟，市场不够活跃，监督机制不健全等原因，公允价值的应用在我国经历了“先用后弃，禁而又用”的几次。从07年开始公允价值属性又在金融工具、投资性房地产、非同一控制下的企业合并、债务重组、非货币性交易和生物资产等17个具体准则中应用，并率先在上市公司执行。如今，几年过去了，公允价值计量执行效果如何？执行中又遇到什么问题呢？如何解决这些问题？基于此，本文将通过对部分相关上市公司披露的会计信息的进行分析研究，试图从中寻找答案。 关键词：公允价值；上市公司；会计准则；执行效果；对策 Fair value measurement research based Listed Companies Abstract These years, fair value measurement is a challenging problem in international research on accounting theoretical. Fair value measurement can reflect the profit of the corporation, be more a reflection of reality the operating results of the corporation, It can provide investors information with high quality, which help investors to make the right decision. It has now become one of accepted accounting measurement in developed countries. Since 1990s for we have an immature factor market which is inactive, unsound supervision and other reasons, the use of fair value in our country has experienced a complicated process. Since the year of 2007 , fair value measurement applied in financial instruments, investment real estate, business combination not under the same control, debts, non-monetary transactions and biological assets and other 17 standards again, and the listed company take the first . Now, a few years passed, What’s the influence of the value measurement ? What kinds of problems would we meet ? How to solve these problems? Thus, the paper will based on the research in these problems and seek for answers. Keywords: Fair value; The listed company; Accounting standards; Executive effect; countermeasures 第一章 绪论 1.1 问题的提出 为会计信息的相关性，美国会计准则和国际财务报告准则倡导“公允价值”模式。更能满足信息使用者的决策需求、符合配比原则并且更真实地反映企业的经营成果。,公允价值在我国的应用经历过一波三折的变化过程,从1997年至2000年,是我国提倡公允价值应用阶段,在规定债务重组、投资、非货币性交易的具体准则中,都涉及到了公允价值。2001年至2006年是回避公允价值阶段。公允价值的应用实施后,出现了企业利用公允价值人为操纵利润的现象。在一系列上市公司资产舞弊案件发生后,财政部在2001年修订这些准则时取消了公允价值在债务重组、非货币性交易和投资三项准则的使用,恢复使用历