公允价值计量对我国商业银行会计信息质量的影响研究-毕业论文.docxVIP

PAGE III 公允价值计量对我国商业银行会计信息质量的影响研究 摘要 随着知识经济时代的到来，外部信息使用者对会计信息质量的需要不断提高，会计信息必须是适当和可靠的。由于历史成本计量的相关性和可靠性较弱，无法满足信息使用者的要求，还容易被相关业内人士所质疑。后来公允价值计量的出现替代了历史成本计量，所以本文主要研究公允价值计量对我国商业银行会计信息质量的影响，可知公允价值计量与会计信息质量的关系是相辅相成的。本文从研究公允价值计量对会计信息质量的相关性和可靠性入手，分析公允价值计量对两者的直接关系。以公允价值计量为主，对我国上市商业银行财务报表进行分析并提供有效论证，发现其存在的问题及带来的不利影响，最后对会计信息质量提出的政策性建议。 关键词：公允价值；会计信息质量；相关性；可靠性 The impact of fair value measurement on the quality of accounting information Based on the research of listed commercial banks in China Abstract: With the advent of the era of knowledge economy, the required accounting information must be appropriate and reliable. Due to the weak correlation and reliability of historical cost measurement, it cannot meet the requirements of information users and is easily questioned by the relevant industry insiders. Later, the appearance of fair value measurement replaced the historical cost measurement. Therefore, this paper mainly studies the impact of fair value measurement on the accounting information quality of Chinese commercial Banks. It can be seen that the relationship between fair value measurement and accounting information quality is complementary. This paper studies the fair value measurement on the quality of accounting information in two major features: relevance and reliability, analysis of fair value measurement on their direct relationship. Based on the fair value measurement, the financial statements of Chinas listed commercial Banks are sorted out to provide effective argumentation, find out the adverse effects caused by the existing problems, and put forward policy Suggestions on the quality of accounting information. Key words: fair value measurement; financial information; information quality 目录 TOC \o 1-3 \h \z \u 第1章 前言 2 1.1研究背景与方法 2 1.2研究意义 2 1.3文献综述 3 第2章 公允价值计量与会计信息质量的理论基础 5 2.1公允价值计量的概念及方法 5 2.2会计信息质量的概念及特征 5 2.3公允价值计量与会计信息质量的关系 2 第3章 公允价值计量对我国上市商业银行的会计信息质量分析 5 3.1对会计报表的影响 5 3.2对经营业绩的影响 7 3.3对经营风险的影响 8 3.4对信息披露的影响 8