公允价值应用中存在的问题及对策研究-会计学专业论文.docx

I I 中 文 摘 要 21 世纪以来，我国经济迅猛发展，与此同时涌现出了大量不同种类的金融工具， 报表使用者对信息相关性的要求也越来越高，历史成本计量属性显然在满足这一逐渐 增强的需求方面，已经显得越来越力不从心。此时，公允价值计量属性在我国会计计 量中应运而生，在 2006 年的新会计准则体系中，谨慎、适度的引入了公允价值计量 属性，这既满足了我国经济发展的客观要求，也符合与国际会计趋同的趋势。 然而，2008 年全球金融危机的背景下，西方国家的不少金融界和银行业将金融 危机归因于公允价值，对公允价值产生了质疑。因此，是公允价值确实不可取还是在 应用过程中存在问题，对这一问题的探讨对探索会计发展规律、完善会计理论、促进 会计及其相关学科的建设、发展有重要的理论意义和现实意义。 本文，首先探究了公允价值的本质、它与其他基础计量属性的关系，接着介绍了 公允价值在我国的发展，然后是在我国会计准则中的具体应用规定，之后再对公允价 值在具体运用中出现的问题，尤其是对金融危机中公允价值出现的问题及成因进行了 剖析，最后就如何改善公允价值在我国的应用提出几点措施。 关键词：公允价值 历史成本 计量属性 金融危机 II II Abstract In this century，with the development of the economy，more and more financial instruments spring out. It is a great challenge for historical cost which can’t meet the accounting report user’s requirement. Considering this，Fair value measurement attribute has been used in the accounting calculation in the new accounting standard Which was issued in2006. It is not only according with the mainstream of the international accounting development but also fits to the economy. However, just after the Financial Crisis broke out in 2008, lots of persons blame this on Fair value attribution. They doubted about Fair value attribution and claimed to give up the Fair value attribution in accounting. So, whether it is the fault of Fair Value or just the way we use it, we must clarify this question. Besides, the study of this issue is significant for exploring the development of accounting, improving the accounting theory and promoting the accounting and other related disciplines of the building. Therefore, in the assay, I analyzed the specific nature of Fair value first, and then I found out what kind of relationship between Fair value attribution and other attributions. Later, I reviewed the development of fair value in china and summarized the latest regulation of Fair value’s regulation in new accounting standard. Then, I raised the existing problems and causes during the application of the fair value after doing a review and analysis. Finally on how to improve the