本文關(guān)鍵詞：公允價(jià)值的運(yùn)用對(duì)我國上市銀行財(cái)務(wù)信息的影響　出處：《河北大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：2006年2月15日，財(cái)政部發(fā)布新企業(yè)會(huì)計(jì)準(zhǔn)則，2007年1月起在上市公司范圍內(nèi)實(shí)施，并鼓勵(lì)其他企業(yè)執(zhí)行。新會(huì)計(jì)準(zhǔn)則在許多方面都有了歷史性的突破，其中公允價(jià)值計(jì)量方法的引入是最大的亮點(diǎn)，對(duì)實(shí)現(xiàn)市場(chǎng)經(jīng)濟(jì)體制的完善和經(jīng)濟(jì)制度的發(fā)展具有重要而深遠(yuǎn)的意義。 隨著經(jīng)濟(jì)全球化的發(fā)展，與國際接軌已成為我國會(huì)計(jì)準(zhǔn)則的必然要求。但是，我國會(huì)計(jì)準(zhǔn)則仍與國際會(huì)計(jì)準(zhǔn)則有較大差異，這就對(duì)中國企業(yè)的國際化發(fā)展形成了一定的阻礙。由于我國引入公允價(jià)值的時(shí)間短，公允價(jià)值會(huì)計(jì)理論的發(fā)展還不夠完善，而公允價(jià)值的運(yùn)用影響最大的就是金融業(yè)，因此選用銀行業(yè)作為研究對(duì)象，，分析公允價(jià)值的運(yùn)用對(duì)我國上市銀行財(cái)務(wù)信息的影響。 鑒于此，本文在相關(guān)理論的基礎(chǔ)上，介紹公允價(jià)值產(chǎn)生的會(huì)計(jì)目標(biāo)理論、產(chǎn)權(quán)理論、全面收益理論和凈盈余理論四大理論基礎(chǔ)，將公允價(jià)值與歷史成本、重置成本、可變現(xiàn)凈值及現(xiàn)值進(jìn)行比較，分析了目前我國公允價(jià)值的運(yùn)用現(xiàn)狀。通過對(duì)我國上市銀行2009和2010年年度報(bào)表進(jìn)行具體分析，重點(diǎn)說明了公允價(jià)值的運(yùn)用對(duì)我國上市銀行資產(chǎn)負(fù)債表和利潤表的影響，從整體上來看，公允價(jià)值的運(yùn)用對(duì)我國上市銀行財(cái)務(wù)報(bào)表的影響不大，但是從個(gè)別銀行來看，還是有一定的影響的。這就為銀行利用公允價(jià)值粉飾財(cái)務(wù)報(bào)表提供了一定的空間。 本文在分析比較16家上市銀行年度報(bào)表數(shù)據(jù)的基礎(chǔ)上，歸納出公允價(jià)值運(yùn)用我國銀行業(yè)帶來的影響主要體現(xiàn)在股東權(quán)益和當(dāng)期損益上。筆者希望通過分析能夠?yàn)闇?zhǔn)則制定者提供一定的借鑒意義，給監(jiān)管部門和投資者帶來針對(duì)性的意見和建議，并且希望有助于不同的利益相關(guān)者進(jìn)行更有效的經(jīng)濟(jì)決策。
[Abstract]:On February 15th 2006, the Ministry of Finance issued new accounting standards for enterprises, which will be implemented within the scope of listed companies from January 2007. And encourage other enterprises to implement. The new accounting standards have made a historic breakthrough in many aspects, in which the introduction of fair value measurement method is the biggest highlight. It is of great significance to realize the perfection of market economy system and the development of economic system. With the development of economic globalization, it has become an inevitable requirement of China's accounting standards to meet the international standards. However, China's accounting standards are still quite different from international accounting standards. This is a hindrance to the internationalization of Chinese enterprises. Due to the short time of introducing fair value in China, the development of fair value accounting theory is not perfect enough. The use of fair value has the greatest impact on the financial industry, so the banking industry is chosen as the research object to analyze the impact of the use of fair value on the financial information of listed banks in China. In view of this, on the basis of relevant theories, this paper introduces the accounting objective theory, property right theory, total income theory and net earnings theory of fair value, and introduces the fair value and historical cost. By comparing the replacement cost, net realizable value and present value, this paper analyzes the current situation of fair value in our country. Through the analysis of the annual statements of Chinese listed banks in 2009 and 2010. It mainly explains the impact of fair value on the balance sheet and income statement of listed banks in China. On the whole, the use of fair value has little effect on the financial statements of listed banks in China. However, from the point of view of individual banks, there is still some influence, which provides a certain space for banks to use fair value to whitewash financial statements. This paper analyzes and compares the annual report data of 16 listed banks. The author concludes that the impact of fair value application in China's banking industry is mainly reflected in the shareholders' rights and interests and current profit and loss. The author hopes to provide some reference significance for the standard-setters through the analysis. Give regulators and investors targeted advice and advice, and hope to help different stakeholders to make more effective economic decisions.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F830.42

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