公允价值会计问题研究论文.doc

. PAGE . . . 东北农业大学学士学位论文 　　　　　　　　　　学号：公允价值会计问题研究 Research on Fair Value Accounting Problems 学生姓名：陈春慧 指导教师：孙长江 所在院系：经济管理学院 所学专业：会计学 研究方向：会计学 东 北 农 业 大 学 中国·哈尔滨 2014 年 5 月 . . 摘要 当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。为了加强我过会计准则与国际财务报告准则的协调与趋同，我国颁布的企业会计准则体系（《企业会计准则2006》及其应用指南）大量地引入了公允价值计量属性。公允价值计量的广泛运用，无论是在会计理论界与实务界之间，还是在会计准则制定者与相关监管机构之间，都引起了激烈的争论。 本文从公允价值的理论概念为出发点，阐述了公允价值在我国的应用现状，指出了我国推行公允价值存在的问题，结合公允价值特征分析了我国公允价值存在的问题，针对性的提出改进公允价值在我国会计中应用的对策。 关键词： 公允价值会计 会计准则 公允价值计量 应用现状 . Research on Fair Value Accounting Problems Abstract Both Financial Accounting Standard Board (FASB) and International Accounting Standard Board (IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards. It is no doubt that such a transfer has exerted a significant influence on international financial accounting theory and practice. In order to strengthen harmonization and convergence between Chinese Accounting Standards and International Financial Reporting Standards, Accounting Standard for Business Enterprises promulgated in 2006 by Chinese Ministry of Finance adopted fair value measurement has induced an intense controversy not only between academe and accounting practitioner, but also between accounting standard setters and certain supervising bodies. The above research results suggest that investors in Chinese capital market have a positive attitude towards application of fair value measurement in Chinese accounting standards.Those empirical findings not only help us further understand economical implication of the application of fair value measurement in Chinese accounting standards, but also have important theoretical implication and reference value for making appropriate strategy and policy of developing fair value accounting in China. Key words: Fair Value Accounting Accounting Information Quality Relevance and Reliability Fi