公允价值计量应用中的问题对策研究毕业论文.docxVIP

本科毕业论文（设计）公允价值计量应用中的问题与对策研究摘要随着我国市场经济的不断发展，历史成本计量已经越来越不能满足我国信息使用者的需要。2006年2月15日，我国财政部发布了新企业会计准则，大量引入公允价值计量属性。公允价值会计信息因其潜在的及时性和高度相关性，克服了历史成本计量重成本轻价值、重利润轻现金流、重历史轻未来的状况，这既符合国际会计计量的发展趋势，也适应了我国当前经济发展的客观需求。 然而，由于我国市场经济体制还不健全，相关市场还不成熟，缺乏完善的理论体系指导，公允价值的使用必然会遇到诸多障碍。公允价值在实际运用中会出现哪些问题，如何针对这些问题采取有效应对措施，本文对这些问题进行了探讨。关键词：公允价值；市场经济；会计计量AbstractWith the development of market economy in China, the historical cost measurement has been increasingly unable to meet the needs of information users in China.In February 15, 2006, Chinas Ministry of Finance issued a new enterprise accounting standards, the large scale introduction of the fair value measurement attribute.Fair value accounting information because of its potential timeliness and high correlation, overcome status of the historical cost measurement heavy cost light value, heavy profit cash flow, heavy history light future This is not only consistent with the development trend of international accounting measurement, but also adapt to the objective needs of Chinas current economic development.However, due to Chinas market economic system is not perfect, the relevant market is not mature, Lack of a complete theoretical system to guide, the use of fair value is bound to encounter many obstacles.What issues the fair value will appear in the practical application and how to take effective countermeasures to address these issues, The article undertook discussing to these problems.Key words：fair value；market economy；accounting measures目 录摘 要……………………………………………………………………ⅠAbstract……………………………………………………………………Ⅱ一、引言………………………………………………………………………1㈠研究背景………………………………………………………………1㈡写作目的…………………………………………………………………1㈢研究结论………………………………………………………………1㈣论文构成及研究内容……………………………………………………2二、公允价值概述……………………………………………………2㈠公允价值的定义 …………………………………………………………2国际及国外机构对公允价值的定义……………………………………2我国学者以及《企业会计准则》对公允价值的定义…………………2㈡公允价值的特征 …………………………………………………………31、公允性……………………………………………………………………32、估计性……………………………………………………………………33、时效性……………………………………………………………………3㈢文献综述………………………………………………………………4三、我国