论公允价值对会计信息质量的影响【毕业论文 任务书 文献综述 开题报告】.docVIP

论公允价值对会计信息质量的影响【毕业论文+任务书+文献综述+开题报告】 (2011 届) 毕业论文(设计) 题 目: 论公允价值对会计信息质量的影响 姓 名: 专 业: 会 计 学 班 级: 学 号: 指导教师: 导师职称: 2011年 5 月12 日 摘要:从90年代以来,会计环境发生了很多巨大的变化,尤其是不断出现了金融衍生工具,这导致了以历史成本计量为基础的传统计量模式已经不能适应现在经济发展的需要,使社会各界人士要求改变它的呼声越来越高。为了适应他们的这一要求,以FASB为首的会计准则的制定机构提出了一项全新的计量模式??公允价值,并把它不断应用到会计准则中去。正是因为公允价值计量能够有效地提高会计信息的相关性的质量特征,还有它可以更加准确、真实地反映企业的经营成果,所以我国在2006年2 月颁布的新准则中引入了公允价值这一全新的计量模式。 本文用文献研究法、比较与归纳结合法、描述性研究法等方法,首先介绍了公允价值与会计信息质量的相关概念;其次讨论了公允价值计量对会计信息质量的正面影响和负面影响;最后讨论了确保会计信息质量的问题,即阐述为应对公允价值计量的局限性而采取的措施。 关键词:公允价值;会计信息质量;计量模式 Abstract: Since the 90s, accounting environment has dramatically changed, especially the financial derivative instruments emerged. This made the historical cost basis of the traditional measurement model can not meet the current needs of economic development, the numbers of people who want to change it is increasing. In order to meet their requests, the FASB accounting standards led agencies to develop a new measurement model - fair value, and it continued to apply to accounting standards. Because fair value can improve the relevance of accounting information quality characteristics, as well as it can more accurately reflect the true operating results of enterprises, China criteria introduced the fair value of the new measurement model in the new accounting standards in February 2006. In this paper, methods used the literature research, compared with the combination of induction, descriptive research method and so on. Firstly, introduce the fair value and accounting information quality concepts; then discuss the fair value measurement of accounting information quality on the positive and negative impacts; Finally, describe the problem of ensuring the quality of accounting information how to deal with the limitations of fair value measuresKeywords: fair value;quality of accounting information;measurement model 目录 一、引言 1 二、公允价值与会计信息质量的概念 1 (一)公允价值的