公允价值在金融工具中的应用及影响研究-会计学专业论文.docx

重庆大学硕士学位论文中 重庆大学硕士学位论文 中文摘要 I I 摘 要 公允价值一直是会计前沿中一个极富挑战性的热点和难点问题，2007 年次贷危 机引发的金融危机更是将公允价值计量的争议推到了风头浪尖，金融界甚至直指金 融工具公允价值计量是此次金融危机的罪魁祸首。尽管金融危机并未对我国经济造 成强烈的冲击，但却给我国金融工具公允价值计量敲响了警钟。 相较美国等发达国家而言，我国金融产品品种有限，金融创新不足，公允价值 的研究还相对薄弱落后，而公允价值在金融工具中的应用时间不长，所以研究公允 价值在金融工具中的应用还是一个很值得研究的课题。研究现阶段公允价值计量金 融工具产生的影响对未来计量不断创新的金融产品有指导和借鉴意义。 鉴于此，笔者在对公允价值和金融工具相关理论进行梳理的基础上，深入探讨 了公允价值在金融工具应用中产生影响的途径，详细分析了金融工具的分类、公允 价值的确定和财务报表的披露可能对企业财务报表产生的深刻影响，接着笔者通过 采集 2007 年到 2009 年所有上证 A 股上市公司的财务数据分析了金融工具公允价值 计量对金融业和非金融业企业财务状况和经营成果的影响。在对金融资产公允价值 计量对上市公司财务状况和经营成果影响途径和结果做出分析的基础上，笔者提出 了政策建议。 关键词：公允价值，金融工具，财务状况，经营成果 重庆大学硕士学位论文英 重庆大学硕士学位论文 英文摘要 II II ABSTRACT Fair value is always a challenging hot spot and difficult problem in accounting frontiers. In 2007, the financial crisis caused by the supreme crisis even make the fair value measurement dispute push to limelight wave. What is more, finance point out squarely that financial tools fair value measurement is the chief culprit of the financial crisis. Although the financial crisis did not have a great impact on china’s economy, it is a wake-up call to our financial tools fair value measurement. Compared to some developed countries such as the United States, our financial products is limited, financial innovation is insufficient, the research of the fair value is relatively weak and backward, while the time of the application of fair value in financial tools is not long, so the fair value of the application in financial tools is a very worthy research. Studying the effects of the fair value measurement financial instruments will be a guide and give reference to future financial product innovation. In view of this, the author introduces related theory of fair value and financial tools and discusses the ways of the fair value’s impact in the application of financial instruments, analysis financial instruments classification, the confirmation of the fair value, the disclosure of financial statements will have a huge influence on enterprise financial statements. The