公允价值对五粮液集团有限公司财务报表影响分析.doc

公允价值对五粮液集团有限公司财务报表影响分析 摘 要 自 20 世纪末以来国际会计界研究的一直将公允价值作为下个世纪的一个重要理论热点来研究。我国公允价值的运用经历了一波三折，从引入、回避再到使用，直到 2006 年我国在颁布的会计准则中明确提出将公允价值作为会计计量属性，在具体的会计准则中都不同程度地对这一计量属性进行了运用学。 表明我国对于市场经济竞争以充分适应并且做好了充足的准备，同样说明我国会计体系的进一步完善与健全，向国际会计的趋同跨越了一大步。 公允价值的具体运用强调条件是是否存在活跃的市场，如果不存在，那么公允价值就不能充分的运用。而在公允价值引入的初期，一些人认为我国现阶段市场经济不成熟，没有形成活跃的市场，否定公允价值在我国运用的可能性，这是对我国市场经济发展的成果否定。 当前我国已将公允价值作为基本计量属性运用于具体的相关准则中，而在上市公司财务报表中以公允价值计量的相关资产或负债是否公允将成为大家重点关注的对象。本文首先介绍了选题背景及意义和国内外对公允价值的研究综述，然后介绍了公允价值的内涵、特征、计量的历史必然及计量方法。接着阐述了公允价值与其它计量属性的关系以及其在我国的具体运用，在此基础上，分析了公允价值计量对财务报表的影响，进一步详细叙述了公允价值计量对其财务状况的影响，然后提出相关 的完善建议。 关键词：公允价值 会计计量 财务报表 影响研究 Abstract Since the end of the 20th century, the international accounting field research has been to the fair value as an important theoretical focus in the next century.Our country has experienced this sorry tale, the use of fair value from the introduction, avoid to use, until 2006, when China clearly put forward in the accounting standards issued by the fair value as the accounting measurement attributes, to varying degrees in the specific accounting standards used for this measurement attributes.Show that for competition to fully adapt to the market economy of our country and made adequate preparation, also shows that China’s accounting system to further improve and perfect, to the international convergence of accounting across a big step.The fair value of the concrete application emphasis on condition that whether there is an active market, if not, then the use of fair value cannot be fully.And the introduction of fair value in the early, some people think that the present stage of market economy in our country is not mature, not formed an active market, removed the possibility of fair value in China use it’s the result of the development of market economy of our country.The current our country already use fair value as the basic measurement attributes in the relevant standards, in the financial statements of listed companies to whether the fair value of the relevant a