公允价值在会计中的应用分析.doc

本科学生毕业论文 公允价值在会计中的应用分析 The Graduation Thesis for Bachelors Degree Analysis On The Application Of Fair Value Accounting \  摘 要 公允价值计量是会计发展的重要趋势，如何更好的应用公允价值成为各界面临的主要问题。随着经济的不断发展，大量金融工具的涌现，历史成本计量属性已经越来越不能满足我国报表使用者的信息需要。经济社会的变动性和风险性要求会计计量的基础从历史成本基础转向更相关的价值计量基础。在我国新颁布的会计准则体系中,大量引入公允价值的计量属性，这既符合国际会计计量的发展趋势，也适应了我国经济发展的客观要求。 虽然我国的市场经济制度还在建设的过程中，市场化水平仍未达到充分竞争的程度，但是这并不说明我国没有应用公允价值的环境基础。通过加大对活跃、公平市场的培育，加快专业评估和公允价值的衔接和融合，完善公允价值准则体系，建立保证公允价值合理应用的内部控制，提高会计人员的专业素质，将有利于完善公允价值在我国会计中的应用。 自2007年1月1日实施的现行会计准则以来，全面引入公允价值,是适应我国经济快速市场化和国际化的需要。但目前我国公允价值在应用中还存在着诸多问题需要解决,只有通过相应的对策加以完善,才能发挥其真正的作用。 因此，本文在分析公允价值的概念的基础上，对公允价值在我国现行会计准则下运用的背景以及具体运用等方面进行了深入分析，并就公允价值在我国运用面临的挑战与对策进行了探讨，以期对深刻理解公允价值并推动其在我国的实际运用愈来愈深入。 关键词：公允价值；应用；问题；原因；对策 ABSTRACT Measured at their fair value accounting development trends,and how to better application of the fair value of all walks of life facing the main problem. With the continuous economic development, the emergence of a large number of financial instruments measured at historical cost attribute has been increasingly unable to meet the information needs of users of financial statements. Economic and social changes and risk the basis of accounting measurement from the historical cost basis to a more relevant value measurement basis. Chinas new accounting standards issued by the system, the large scale introduction of fair value measurement attribute, which is consistent with the development trend of international accounting measurement, but also to adapt to the objective requirements of Chinas economic development. Although the process of Chinas market economy system is still under construction, the level of the market has yet to achieve the full extent to which competition, but this does not mean that our country does not apply the fair value of environmental infrastructure. Increase the cultivation of active, fair market, to accelerate the convergence and integration of professional assessment and fair value, and improve the system of fair value standards, establ