本文選題：資產(chǎn)評(píng)估　切入點(diǎn)：會(huì)計(jì)　出處：《石家莊鐵道大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著,全球市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,會(huì)計(jì)所處的環(huán)境基礎(chǔ)已悄然發(fā)生了變化,以可靠性為基礎(chǔ)的歷史成本計(jì)量模式面臨著重重地困難。在這種情況下,會(huì)計(jì)領(lǐng)域引入了能夠代表市場(chǎng)價(jià)格趨勢(shì)的公允價(jià)值計(jì)量模式,已解決歷史成本計(jì)量模式中所面臨的各種困難。在這種歷史背景下,資產(chǎn)評(píng)估憑借著客觀、獨(dú)立、專業(yè)的優(yōu)勢(shì),在公允價(jià)值計(jì)量方面可以發(fā)揮重要的作用。這也為會(huì)計(jì)與資產(chǎn)評(píng)估的相互融合帶來了新的歷史機(jī)遇。本文即是基于上述背景,采用規(guī)范和實(shí)證相結(jié)合的方法,系統(tǒng)梳理和分析了資產(chǎn)評(píng)估與會(huì)計(jì)的關(guān)系,并對(duì)新形勢(shì)下繼續(xù)推動(dòng)專業(yè)評(píng)估與會(huì)計(jì)的融合互動(dòng)提出了政策建議。全文共分為五個(gè)部分。 第一部分是資產(chǎn)評(píng)估與會(huì)計(jì)關(guān)系的理論分析。在總結(jié)會(huì)計(jì)與資產(chǎn)評(píng)估本質(zhì)特征的基礎(chǔ)上,分析會(huì)計(jì)與資產(chǎn)評(píng)估之間的理論關(guān)系。第二部分是會(huì)計(jì)計(jì)量屬性變遷與專業(yè)評(píng)估的融合互動(dòng)。以公允價(jià)值計(jì)量為切入點(diǎn),分析資產(chǎn)評(píng)估在公允價(jià)值計(jì)量中可以發(fā)揮的作用及資產(chǎn)評(píng)估“價(jià)值”與會(huì)計(jì)“公允價(jià)值”的融合。第三部分是專業(yè)評(píng)估與會(huì)計(jì)融合互動(dòng)的現(xiàn)實(shí)考察及發(fā)展動(dòng)態(tài)。從準(zhǔn)則規(guī)范角度分析資產(chǎn)評(píng)估與會(huì)計(jì)的對(duì)接,并重點(diǎn)討論了公允價(jià)值模式下資產(chǎn)評(píng)估有可能參與的領(lǐng)域,以及資產(chǎn)評(píng)估服務(wù)以財(cái)務(wù)報(bào)告為目的評(píng)估業(yè)務(wù)所指定的相關(guān)準(zhǔn)則。第四部分是基于公允價(jià)值計(jì)量模式對(duì)資產(chǎn)評(píng)估與會(huì)計(jì)關(guān)系進(jìn)行了實(shí)證分析。本部分選取了我國上市公司樣本為對(duì)象,進(jìn)一步驗(yàn)證了以交易為目的的評(píng)估和以財(cái)務(wù)報(bào)告為目的的資產(chǎn)評(píng)估價(jià)值的總體相關(guān)性以及基于資產(chǎn)減值測(cè)試服務(wù)領(lǐng)域的評(píng)估的市場(chǎng)反應(yīng)。研究發(fā)現(xiàn),新準(zhǔn)則實(shí)施后,不同的重組方式對(duì)凈資產(chǎn)的增值率沒有顯著影響,而不同評(píng)估方法下的評(píng)估結(jié)果則顯著影響了凈資產(chǎn)增值率；發(fā)生在非關(guān)聯(lián)方之間的重組事件對(duì)市場(chǎng)沒有顯著的影響,而發(fā)生在關(guān)聯(lián)方之間的重組事件則對(duì)市場(chǎng)有著負(fù)面效應(yīng)。第五部分提出了加強(qiáng)我國專業(yè)評(píng)估與會(huì)計(jì)融合互動(dòng)的政策建議。
[Abstract]:With the continuous development of the global market economy, the environmental basis of accounting has quietly changed, and the historical cost measurement model based on reliability is facing many difficulties. In the accounting field, the fair value measurement model, which can represent the market price trend, has been introduced, which has solved all kinds of difficulties in the historical cost measurement model. Under this historical background, asset evaluation relies on the advantages of objectivity, independence and specialty. It also brings a new historical opportunity for the mutual integration of accounting and asset evaluation. Based on the above background, this paper adopts the method of combining norms and empirical evidence. This paper systematically combs and analyzes the relationship between asset evaluation and accounting, and puts forward some policy suggestions for further promoting the integration of professional evaluation and accounting under the new situation. The full text is divided into five parts. The first part is the theoretical analysis of the relationship between asset evaluation and accounting. Analysis of the theoretical relationship between accounting and asset evaluation. The second part is the integration of accounting measurement attribute changes and professional evaluation. This paper analyzes the role that asset evaluation can play in the measurement of fair value and the combination of "value" of asset evaluation and "fair value" of accounting. The third part is the actual investigation and development of the interaction between professional evaluation and accounting. From the perspective of standards and norms, the paper analyzes the interface between asset evaluation and accounting, It also focuses on the areas in which assets evaluation is likely to be involved in the fair value model. The 4th part is an empirical analysis of the relationship between asset evaluation and accounting based on fair value measurement model. This part selects our country. The sample of listed companies is the object. Further validates the overall relevance of transactional and financial reporting asset valuation values, as well as market responses in the area of asset-based impairment testing services. The study found that, after the implementation of the new guidelines, Different recombination methods have no significant effect on the value added rate of net assets, while the evaluation results under different evaluation methods have a significant impact on net asset appreciation rate, and the recombination events that occur between non-related parties have no significant impact on the market. The reorganization between related parties has a negative effect on the market. Part 5th puts forward some policy suggestions to strengthen the interaction between professional evaluation and accounting in China.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F830.42

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