公允价值在上市公司财务报表中的应用研究-企业管理专业论文.docx

Subject：Applied research of the fair value in financial statements in listed companies Specialty：Business management Name ：Zhang Qian (Signature)__ _ Instructor：Gao Ya Cui (Signature)_ ABSTRACT In order to be consistent with international accounting standards, Chinese Ministry of Finance published new accounting standards on February 15th, 2006. Compared with old accounting standards, one of the new accounting standards’ features was expanding the application of the fair value, and carefully introduced to the concrete standards combined with Chinas actual conditions. However, at the beginning of 2008, the financial crisis which caused by the American loan crisis hindered the global economy development seriously. Many financial scholars put the blame of the fair value. They thought the fair value’s widely using was the root of this financial crisis. Through the efforts of accounting scholars the fair value is preserved, because the introduction of the fair value to financial accounting and financial statements is the inevitable result of financial innovation. Its existence and development don’t depend on personal likes and dislikes. The financial crisis shows the application of fair value is not mature. We should reform the fair value instead of abandoning it. Firstly, this article reviews the related study of the fair value of domestic and foreign scholars, and researches the fair value’s inevitability from its birth to application. Secondly, in order to lay a foundation of following theoretical and empirical analysis, the article introduces related theory of fair value, including the categories of accounting measurement attributes and the fixation of fair value’s measurement. Thirdly, according to the financial statistics of listed companies in CCER, the article studies the relation of net assets per share, earning per share and prices per share to test the variation of accounting information’s correlation by residual income valuation model and SPSS, and con