《公允价值与财务报表波动性研究》-毕业论文（设计）.docVIP

l 本 科 毕 业 设 计（论文） 题目 公允价值与财务报表波动性研究 院 系 经济与管理科学系 专业名称 会 计 学 年级班级 级1班 学生姓名 指导教师 年 5 月 30 日 l 摘 要 席卷全球的金融危机给全球经济带来了巨大的冲击。危机过后，关于公允价值的应用是否加剧了财务报表波动性，恶化了金融危机的问题，引起了人们的广泛争议。特别是在当前我国国有商业银行陆续进行股份制改造并实施上市的大背景下, 深入分析公允价值计量对我国银行业的影响与冲击具有很强的现实意义。本文介绍了公允价值计量的基础理论，通过对我国上市银行的描述性统计，呈现了公允价值和财务报表波动性的关系，发现公允价值引发的波动性要显著大于历史成本和混合计量模式。财务报表波动性的来源包括估计误差波动，经济内在波动和混合计量波动，对我国上市银行净利润波动原因的分析结果显示经济内在波动是财务报表波动的主要原因。尽管使用公允价值会带来财务报表波动性的加大，但是因为公允价值具有更强的信息相关性，能更好地满足报表使用者对企业财务信息的需求，所以公允价值的广泛使用已经成为会计发展的一种趋势。最后，为了缓解公允价值计量的顺周期效应，作者提出了一些具有可行性的应对措施。 关键词：公允价值计量，报表波动性，风险防范 Abstract The global financial crisis sweeping the world has an enormous impact on global economy. After the crisis, the arguments about whether the application of fair value exacerbated the volatility of financial statements and worsened financial crisis have aroused widespread attention. Especially in the background of state-owned commercial banks implementing public shareholding system reform and becoming the listed company, In-depth analysis of fair value measurement on the impact of Chinas Banking Industry has great practical significance .This article describes the basis of fair value measurement theory. Through the descriptive statistics of listed banks in china, the article illustrates the relationship between fair value measurement and the volatility of financial statements, finding that the volatility brought by fair value is significantly larger than the volatility of historical cost and mixed-measurement. The sources of the financial statements include the estimation error volatility, economic inherent volatility and mixed measurement volatility. The analysis result about the reason why net income of domestic listed banks change from period-to-period shows that economic inherent volatility is the main reason for financial statements volatility. Although the use of fair value will bring increased volatility in the finan