论公允价值在国的运用-毕业论文.docxVIP

论公允价值在我国的运用摘 要公允价值作为一种全新的计量属性，自诞生伊始就备受关注，并始终是国际会计前沿中一个极富挑战性的热点和难点问题，只要金融产品和衍生产品存在，公允价值就有用武之地，对金融工具来说，公允价值是最相关的计量属性，而对衍生金融工具来说，公允价值则是唯一相关的计量属性。然而公允价值在我国的应用还面临着诸多的制约因素，如何加强公允价值的运用就显得尤为至关重要。 本文综合运用了以文献法为主，分析法、总结法及实证法为辅的技术方法，搜集和分析研究各种现存的有关文献资料，从中选取信息，对公允价值基础理论、公允价值的发展历程和公允价值难点问题进行了深入的理论探讨。采用规范的研究方法, 从国际对比视角，分析总结我国公允价值应用存在的问题，并为公允价值在我国更加合理有效地应用提出了对策和建议，将促进公允价值计量属性的在我国的完善与发展。关键词：公允价值 计量属性 金融工具ABSTRACTThe fair value as a kind of new measurement attribute, since its birth at the beginning of concern, and is always in the frontier of the international accounting a challenging hot and difficult problem,As long as the financial products and derivatives, the fair value of a play, on the financial tools, fair value is the most relevant measurement attribute, and the derivative financial instruments, fair value is the only relevant measurement attribute. However, the using of fair value in China is facing many constraints, how to strengthen the application of fair value is particularly important.This paper uses by the method of literature, analysis, summary method and empirical method is complementary techniques, collect and analyze all kinds of existing research literature, from which selected information, the fair value of the basic theory, the fair value of the development process and the fair value of difficulty problem undertook thorough theory is discussed. The use of standardized research methods, from the perspective of international comparison, this paper analyzes the problems existing in application of fair value, fair value in our country and for more effective application and put forward the countermeasures and suggestions, will promote the fair value measurement attribute in China perfect and development.Key words: Fair value Measurement attribute Financial instruments目 录前 言………………………………………………………………………………11 公允价值概述 ……………………………………………………………………2 1.1 公允价值的定义……………………………………………………………2 1.2 公允价值的特征……………………………………………………………2 1.3 金融危机后的公允价值内涵………………………………………………32 国