公允价值在我国上市公司的运用分析-会计学专业论文.docx

Summary For a long time, the historical cost is the main mode of accounting measurement. But as the derivatives are constantly emerging, the historical cost gradually ragged. At this moment, the fair value was born. In recent years the international accounting for the fair value of the research, mainly focus on specific technical operation level. Although the fair value in the U.S. subprime mortgage crisis erupted after the financiers had received intense attack, but still maintain the accounting standards in the financial field dominance. With Chinas accession to the WTO and the listed companies in China in the overseas investment of accounting objective environment changes, according to its fair value accounting report preparation has become the general trend. On February 15, 2006 the ministry promulgated new accounting standards for enterprises, one of the largest window is introducing the fair value measurement. But for us such a fair value theory research and immature and listed companies, the affiliated party transactions serious misconduct and external supervision and marketization level of honesty culture itself is not high and the government to maintain the state monopoly industries, the fair value of the fair sex will from. Therefore, how to establish the fair value measurement for the macro environment, how to create good correctly apply the fair value of the micro atmosphere, how to formulate monopoly of the fair value of listed companies, etc, and has become a reference standard before us the problem to be solved urgently. Around these problems, this paper first simply comb with this topic for some of the fair value of the theory. According to the actuality and existing problems, Using situation, existing problems, analyzes the reasons the context for listed companies in China to use the conduct of the fair value of the system, in order to find out the crux of the problem, this paper, focus on the current measurement of large space flexibility maneuver