公允价值应用中的问题及对策.docVIP

论我国公允价值应用中的问题及对策 摘 要 　　 关键词： On the Problem of Application of Fair Value and Countermeasures Major: Accounting Student:Mou Yun Supervisor:Ren Yunan Abstract In 2006, the Ministry of Finance promulgated the new corporate accounting standards and application guidelines , the biggest highlight of the new accounting standards is the introduction the concept of Fair value and measurement attributes. The introduction of fair value measurement is a great leap forward of Chinas accounting measurement. Fair ?valueof theintroduction,toachieve?the?convergence?of?ouraccountingstandardsand?country-level?financialreporting?guidelines.And a financial crisis in 2007, more controversial fair value toa cusp.The accounting profession?on?the?fair value of?the? question,? whether?the?fair value of?theidealized ?accounting measurement?tools,?or?fair value?in?the current market?is still not perfect?case?can use?of?a range of issues.domestic?fair value of the?wide divergence of?views.?This paper briefly introduces?the definition?of?fair value?at home and abroad.Second,?it?describes the?application?of? the?fair value of?the new accounting standards.Once again,?the problems?in?the?application,for example, the fair value on the reliability and operability, there are still many problems, such as implementation costs may be too high, low quality of our accounting staff, exacerbated by the economic cycle effects, and so on. Then?put forward?some of my personal?countermeasures?to address these issues. Key words: Fair Value Applications Problems Countermeasures 目 录 1绪论 1 1.1选题背景及意义 1 1.2文献综述 1 1.2.1国外研究情况 1 1.2.2 国内研究情况 1 1.3论文思路 2 2公允价值的概念及应用现状 2 2.1公允价值的概念 2 2.1.1国际对公允价值的定义 2 2.1.2美国对公允价值的定义 3 2.1.3国内对公允价值的定义 3 2.2公允价值在我国会计准则中的应用 4 2.2.1公允价值在新会计准则的地位 4 2.2.2公允价值在金融资产中的应用 4 2.2.3债务重组中公允价值的应用 5 2.2.4投资性房地产中公允价值的应用 6 3公允价值应用中存在的问题 7 3.1可能使财务报表失真 7 3.2为了少交税而造假 7 3.3缺乏完善有效的市场公允价值的获取困难 7 3.4实施成本可能过高 8 3.5目前我国会计人员的素质偏低 8 3.6加剧经济的周期效应 8 4 改善公允价值应用的对策 8 4.1对公允价值变动损益的处理 8 4.2完善相关法律