公允价值在新会计准则中应用的探讨论文.docVIP

公允价值在新会计准则中应用的探讨 摘 要 随着我国经济的快速发展，历史成本计量越来越不能满足会计计量的需要，此时，公允价值计量模式就进入了我们的视野。论文主要探讨了在新会计准则下我国的公允价值计量模式的运用情况、存在问题和完善对策。首先，简要表明了研究的背景及意义，回顾了公允价值计量模式在国际、美国、中国的历史、发展及应用。通过与历史成本计量模式的对比，阐明公允价值计量模式的特点及其优越性。其次，对于新会计准则中规定采用公允价值计量模式的几个具有代表性的具体方面分别进行分析，在分析中通过引用例证来说明公允价值在具体会计中的运用方法。接着，对公允价值计量模式中主要存在的问题进行分析，找到问题产生的原因，并根据这些问题提出具体完善对策，以便公允价值模式更好地在现实会计中得到利用。最后，对公允价值计量模式的发展进行了前景展望。 关键字：公允价值 优越性 运用 存在问题 完善对策 The Application of Fair Value in the New Accounting Standards Major: Accounting Student: Yahui Huang Supervisor: Jian Wang ABSTRACT With the rapid development of China, historical cost measurement is becoming harder to meet the demand of accounting measurement, and then the fair value model come in sight. At this time, the measurement model of fair value comes into our vision. This paper researches the fair value in China under the new accounting standards, including its application situation, problems and improving policies. Firstly, this paper shows the background and significance of the research, and then reviews the emergence, development and application of fair value in international, the United States and China. For comparison with the historical cost which explains the features and advantages of fair value. Secondly, we analysis representative of several specific aspects which are provided use the fair value in the new accounting standards. By quoting examples in the paper, we find the using methods of fair value in specific accountings. Thirdly, we discuss the major problems about using fair value and put forward some corresponding specific improving policies to make the fair value get a better used in real accounting. At last, this paper prospects the application of the fair value of future in china. Key words: Fair Value Advantages Application Problems Countermeasures 目 录 1导论 1.1选题背景和研究意义 1.2研究内容 1.3公允价值在国际上的发展历史 1.4公允价值在我国的发展历程 1.4.1公允价值首次应用 1.4.2公允价值用而又弃 1.4.3重新引入公允价值 2公允价值应用的相关基础理论 2.1公允价值的概念 2.1.1 FASB对公允价值的定义 2.1.2 IASB对