公允价值计量属性运用的经济后果研究会计学专业论文.docxVIP

英文摘要Subject、：The 英文摘要 Subject、：The Research 011 Application of Fair Value Measurement and it’S Ecnomics Consequences Speciality：Accounting Name： Zhu Ye(signatu Instructor：Zhao Xuanmin( ABSTRACT Recently,Fair value has been the hot topic and difficult points of accounting all over the world．Borth FASB and IASB have been researching on the issue that accounting measurement attribute transfc}lms from historical cost to fair value extensively．At present,the focus of the fair value has not been the question that whether we should use it，but how to use it preferably．1he new corporate accounting standards system was released by the Ministry of Finance in 2006，the most obvious character of which is the application of fair value in a wide range．It means that the accounting theories and practices have changed．As a choice of accounting policy,the fair value will result in the economics consequences without doubt．This dissertation hold a research on the fair value’S economics consequences in order to broaden a new view,and provide the salutary lesson for the corporatism in our country． Firstly，the dissertation analyses definition and feature of the fair value，and holds that the fair value meets the requirements of the decision-usefulness accounting objective,relevance qualitative characteristics and comprehensive determinism．1f11is attests that application of fair value is reasonable and necessary．Secondly,the dissertation compares International Accounting Standards and Chinese Accounting Standards，holds that the application of the fair value has two characters including prudence and non-dominant，they are also the principles of choice of accounting policy under concurrency of international accounting standards．Then, this dissertation studies the difficulty of the application of the fair value from accounting theory and accounting environment，which will effect on the fair value’S economics consequences． Based on the study above，‰dissertation studies the economics consequences i