090410106-许双阳-公允价值在金融工具中应用问题研究.doc

内容摘要 20世纪80年代初，在世界范围内掀起了金融自由化的浪潮，金融市场在蓬勃发展的同时，出现了前所未有的剧烈的证券价格、利率及汇率波动。这些问题的讨论加深了人们对历史成本计量模式严重缺陷——缺乏相关性的认识。越来越多的资产负债表项目舍弃了单一的历史成本计量，不同程度地引入了公允价值。而金融工具更是首当其冲地成为了公允价值计量的试验品。直到现在在全世界广泛应用。所以对公允价值金融工具计量中的应用的研究将有助于我国金融工具会计准则的进一步完善据此提供的会计信息能真实反映金融工具及其交易的本质,对风险管理决策是相关的、有用的。同时也将为加强金融监管、规范金融市场秩序以及防范金融风险做出贡献。 关键词 公允价值; 金融工具; 金融工具计量 ABSTRACT The 1980 s, a worldwide wave of financial liberalization, financial markets in the booming development and at the same time, there was an unprecedented severe stock prices, interest rate and exchange rate fluctuations. Discussed these issues deepening people of historical cost measurement model, the relevance of serious defect lack of understanding. And financial tools is the brunt become the fair value measurement of prototype parts. Until now widely used in the world. So the fair value measurement, the application of financial instruments study will be helpful to financial instruments accounting standards on the further improvement of accounting information provided by can really reflect the financial tools and the essence of the transactions, in risk management decision is relevant, useful. At the same time it will be to strengthen financial supervision and regulating financial market order and guard against financial risks to contribute. KEY WORDS Fair Value; Financial Instrument; Financial Instruments’ Measurement 目 录 一、前言.....................................................................................................................................1 选题背景及研究意义 .................................................................................................... 1 国内外研究现状...............................................................................................................1 1、国外研究现状..................................................................................................................1 2、国内研究现状..................................................................................................................3 二、公允价