公允价值计量在会计核算中的应用研究-毕业论文.docxVIP

PAGE 1 PAGE IV 毕业论文（设计） 公允价值计量在会计核算中的应用研究 摘要 关于公允价值计量的应用一直是会计界一个争论的话题。在一些发达的资本主义国家对其使用较早。金融危机对其造成了较大的影响，之后公允价值计量受到了多方的质疑，不少学者认为它是此次国际金融危机的帮凶。随着经济不断发展，传统的历史成本计量已无法满足多方需求。公允价值计量的呼声越来越高,不少学者认为采用公允价值计量比其他计量可以更加及时的得到信息，并且信息的相关性更高。由于我国起步较晚，市场经济比较落后等多种因素影响，相关理论体系并不完善。虽然我国相继制定和出台了一些准则，但是企业在实际操作时还面临许多问题，缺乏更加具体的操作指南。信息获取困难、评估方法不完善、专业人员综合素质较低等都是会计核算时采用公允价值计量所面临的问题。 本文首先对公允价值进行了概述；其次，将公允价值计量和历史成本计量进行了对比分析；再次，分析了公允价值计量在我国存在的问题；最后，针对问题提出了相应的对策。本文对公允价值计量进行分析研究，可以增加我们对它的理解、认识，为需要者提供资料参考，对完善我国会计理论、增强会计信息的真实性以及促进我国经济良好健康发展方面都有重要的积极意义。 关键词：公允价值；历史成本；计量；会计核算  Abstract The application of fair value measurement has been a controversial topic in accounting circles.In?some?developed?capitalist?countries,?it?was?used?earlier.The?financial?crisis?had?a?great?impact?on?it.?After?that,?the?fair?value?measurement?was?questioned?by?many?people.?Many?scholars?believed?that?he?was?an?accomplice?of?the?international?financial?crisis.With?the?continuous?development?of?economy,?traditional?historical?cost?measurement?can?not?meet?the?needs?of?multiple?parties.The?voice?of?fair?value?measurement?is?getting?louder?and?louder.?Many?scholars?believe?that?using?fair?value?measurement?can?get?more?timely?information?than?other?measurement,?and?the?relevance?of?information?is?higher.Due?to?the?late?start?of?China,?the?market?economy?is?relatively?backward?and?other?factors,?the?relevant?theoretical?system?is?not?perfect.Although?China?has?successively?formulated?and?issued?some?guidelines,?enterprises?still?face?many?problems?in?practical?operation?and?lack?of?more?specific?operational?guidelines.It?is?difficult?to?obtain?information,?the?evaluation?method?is?not?perfect,?the?professional?comprehensive?quality?is?low?are?the?accounting?accounting?when?the?fair?value?measurement?is?faced?with?problems. Firstly,?the?fair?value?is?summarized.?Secondly,?the?fair?value?measurement?and?historical?cost?measurement?are?compared?and?analyzed.?Thirdly,?it?analyzes?the?problems?of?fair?value?measurement?in?Chin