本文選題：后金融危機　切入點：公允價值　出處：《江蘇科技大學(xué)》2012年碩士論文

【摘要】：我國政府對于公允價值一直是處于謹(jǐn)慎應(yīng)用的態(tài)度，對公允價值的采用經(jīng)歷了啟用、禁用、重新啟用的過程。為了與國際會計慣例趨同同時又受限于我國市場等條件，重新啟用公允價值是建立在謹(jǐn)慎地、有條件地應(yīng)用的態(tài)度之上。2008年由次貸危機引發(fā)的全面金融危機為公允價值的應(yīng)用帶來巨大打擊，一時之間公允價值的存廢成為各界人士關(guān)注的焦點。以美國華爾街為代表的金融巨頭們紛紛將此次金融危機的爆發(fā)歸咎于公允價值，并得到美國政界支持。以FASB（FinancialAccounting Standards Board）為首的會計界最終做出讓步，表示公允價值會計準(zhǔn)則應(yīng)該修改。因此后金融危機公允價值的應(yīng)用情況研究很有必要。 在理論上，，本文介紹了公允價值的本質(zhì)，公允價值的應(yīng)用基礎(chǔ)以及公允價值會計準(zhǔn)則的相關(guān)情況。在應(yīng)用上，本文介紹了公允價值應(yīng)用的歷史演進，分析了后金融危機的背景和公允價值在國際上的應(yīng)用現(xiàn)狀，指出公允價值雖然在一定程度上加劇了金融危機，但并非金融危機的根本原因。本文重點對后金融危機公允價值在上市公司的應(yīng)用情況進行了總體的分析，針對我國并未出現(xiàn)公允價值“順周期效應(yīng)”的不良影響，總結(jié)了我國應(yīng)用公允價值的優(yōu)勢。隨后本文從總體上分析后金融危機時代公允價值在上市公司的應(yīng)用存在的問題：（1）上市公司對于公允價值的信息披露趨利避害；（2）公司治理結(jié)構(gòu)不完善；（3）高級專業(yè)人才尚不滿足實際需求；（4）市場條件仍存在限制；（5）信息使用者的知識尚不完全具備；（6）我國尚未制定單獨的公允價值會計準(zhǔn)則。隨后提出對策：（1）構(gòu)建全方位監(jiān)管體系；（2）完善公司治理結(jié)構(gòu)；（3）加強人才建設(shè)，；（4）完善公允價值應(yīng)用的市場條件；（5）通過宣傳教育提高信息使用者的專業(yè)素質(zhì)；（6）從公允價值相關(guān)概念的界定、適用范圍、確認(rèn)計量和列報披露這四個方面指出我國制定獨立公允價值會計準(zhǔn)則應(yīng)該涵蓋的內(nèi)容。本文以中國國際航空股份有限公司為例進行案例分析，進一步分析論證后金融危機公允價值在我國上市公司的應(yīng)用情況。最后做出了結(jié)論與展望。
[Abstract]:Our government has always been in a cautious attitude towards fair value. The adoption of fair value has gone through the process of opening, banning and reusing. In order to converge with international accounting practices and at the same time, it is restricted by the market in our country. The re-activation of fair value is based on a cautious, conditional application attitude. The overall financial crisis triggered by the subprime mortgage crisis in 2008 dealt a huge blow to the application of fair value. For a while, the preservation and abolition of fair value has become the focus of attention of people from all walks of life. Financial giants, represented by Wall Street in the United States, have blamed the outbreak of the financial crisis on fair value. The accounting industry, led by FASB(FinancialAccounting Standards Boardi, finally backed down and said fair value accounting standards should be revised. So it is necessary to study the application of fair value in the post-financial crisis. In theory, this paper introduces the nature of fair value, the application basis of fair value and the relevant situation of fair value accounting standards. This paper analyzes the background of the post-financial crisis and the present situation of the application of fair value in the world, and points out that the fair value has aggravated the financial crisis to a certain extent. However, it is not the root cause of the financial crisis. This paper mainly analyzes the application of fair value of post-financial crisis in listed companies, aiming at the negative effect of "pro-cyclical effect" of fair value in China. This paper summarizes the advantages of applying fair value in China. Then this paper analyzes the problem of fair value application in listed companies in the post-financial crisis era. The company governance structure is not perfect (3) the senior professional person does not meet the actual demand. 4) the market condition still exists the restriction 5) the information user's knowledge is not yet fully equipped with the information 6) our country has not yet formulated the individual fair value accounting standard. This paper puts forward countermeasures: 1) to construct an omni-directional supervision system and 2) to perfect the structure of corporate governance 3) to strengthen the construction of talents and 4) to perfect the market conditions of fair value application. 5) to improve the professional quality of information users through propaganda and education. (6) to define the related concepts of fair value. The scope of application, recognition of measurement and disclosure of the four aspects of China's development of independent fair value accounting standards should cover the content. This paper takes China International Aviation Co., Ltd as an example for the case study, The application of fair value of post-financial crisis in listed companies in China is further analyzed. Finally, the conclusion and prospect are made.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51;F560.5

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