發(fā)布時間：2018-05-18 20:31

  本文選題：公允價(jià)值 + 金融工具��； 參考：《江西財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：20世紀(jì)70年代在浮動匯率取代固定匯率和金融自由化的沖擊下,金融市場中的風(fēng)險(xiǎn)和不確定性急劇增加,人們開始對用歷史成本計(jì)量金融工具的合理性產(chǎn)生質(zhì)疑。為了加強(qiáng)對金融工具的規(guī)范和監(jiān)管,如何將金融工具納入會計(jì)準(zhǔn)則的核算范圍,以及如何在會計(jì)體系中恰當(dāng)?shù)胤从辰鹑诠ぞ邔?jì)主體的影響都成為會計(jì)領(lǐng)域研究的熱點(diǎn),也是一個極富挑戰(zhàn)性的研究難題。隨著各國會計(jì)準(zhǔn)則制定機(jī)構(gòu)對公允價(jià)值和金融工具的研究逐漸深入,對金融工具的計(jì)量越來越傾向于引入公允價(jià)值計(jì)量屬性。次貸危機(jī)爆發(fā)后,公允價(jià)值計(jì)量屬性卻遭到一些損失慘重的金融機(jī)構(gòu)抨擊,金融界與會計(jì)界關(guān)于公允價(jià)值的討論再次展開。為此FASB和IASB迅速作出回應(yīng),修訂公允價(jià)值級次和金融工具的重分類要求等等。這些動態(tài)對我國會計(jì)準(zhǔn)則的發(fā)展具有重要的參考價(jià)值,在結(jié)合我國社會經(jīng)濟(jì)環(huán)境和會計(jì)計(jì)量環(huán)境實(shí)情的同時與國際慣例保持協(xié)調(diào)一致。 2006年2月15日我國新的會計(jì)準(zhǔn)則出臺,公允價(jià)值的重新使用成為新準(zhǔn)則的一大亮點(diǎn)。本文通過分析認(rèn)為公允價(jià)值的應(yīng)用是適應(yīng)經(jīng)濟(jì)發(fā)展需求的象征。盡管目前還存在準(zhǔn)則不完善或者運(yùn)用公允價(jià)值計(jì)量的實(shí)務(wù)困難,這也不能逆轉(zhuǎn)公允價(jià)值計(jì)量的運(yùn)用。希望通過本文的分析,發(fā)現(xiàn)我國目前公允價(jià)值計(jì)量金融工具存在的缺陷,在借鑒國外的先進(jìn)經(jīng)驗(yàn)和計(jì)量技術(shù)的同時,提出符合我國計(jì)量實(shí)踐的改進(jìn)建議,能為今后公允價(jià)值更好地發(fā)揮其計(jì)量效用提供一點(diǎn)參考。 本文按照“提出問題——分析問題——解決問題”的思路采用規(guī)范研究的方法通過對比分析再結(jié)合圖表進(jìn)行研究一共分為五部分： 第一部分是引言。主要介紹的是本文的研究背景和意義,在對國內(nèi)外的研究成果進(jìn)行綜述后,提出了本文的研究方法和思路并簡單介紹了論文的基本結(jié)構(gòu)。 第二部分是本文的理論基礎(chǔ)。首先闡述的是公允價(jià)值理論的發(fā)展歷程,并詳細(xì)界定公允價(jià)值的定義、特點(diǎn)及估值方法。隨后對金融工具的概念和基本理論進(jìn)行探討,并對國際財(cái)務(wù)報(bào)告準(zhǔn)則和美國財(cái)務(wù)會計(jì)準(zhǔn)則中有關(guān)于金融工具應(yīng)用公允價(jià)值的情況進(jìn)行闡述。 第三部分是公允價(jià)值在我國金融工具中應(yīng)用時存在的問題進(jìn)行理論分析,即公允價(jià)值的可靠性與可操作性不足、金融工具分類不明確、金融工具的公允價(jià)值難以獲得以及公允價(jià)值計(jì)量易導(dǎo)致財(cái)務(wù)成果不實(shí)。針對我國金融工具運(yùn)用公允價(jià)值計(jì)量的現(xiàn)狀,不難分析出以上問題出現(xiàn)的原因可以分為以下五點(diǎn)：第一,我國的金融工具準(zhǔn)則不完善；第二,公允價(jià)值可能成為盈余管理的工具；第三,會計(jì)人員整體素質(zhì)不高；第四,我國市場環(huán)境和條件不夠健全。之后的部分都是圍繞著如何解決以上的問題,推進(jìn)我國金融工具確認(rèn)和計(jì)量的發(fā)展為中心展開研究。 第四部分是國外金融工具公允價(jià)值計(jì)量研究的貢獻(xiàn)和實(shí)踐的經(jīng)驗(yàn)。在結(jié)合我國國情的情況下借鑒國外的先進(jìn)成果和經(jīng)驗(yàn),有助于推動我國金融工具公允價(jià)值計(jì)量的發(fā)展。 第五部分是針對第三部分存在的問題提出了一些建議,可以概括為五個方面：第一,加強(qiáng)相關(guān)人員的培訓(xùn),這里的相關(guān)人員包括會計(jì)人員、風(fēng)險(xiǎn)管理人員和各級管理人員；第二,改進(jìn)公允價(jià)值估值技術(shù),從估值模型到估值規(guī)則都應(yīng)進(jìn)一步完善；第三,構(gòu)建完善的金融工具計(jì)量體系,其中涉及到金融工具的計(jì)量準(zhǔn)則、金融工具的市場環(huán)境以及金融工具的信息披露；第四,建立金融工具風(fēng)險(xiǎn)管理機(jī)制；第五加強(qiáng)公允價(jià)值的審計(jì)制度,包括準(zhǔn)則和方法的改進(jìn)和完善。
[Abstract]:In 1970s, under the impact of floating exchange rate replacing fixed exchange rate and financial liberalization, the risk and uncertainty of financial market increased sharply. People began to question the rationality of measuring financial instruments by historical cost. In order to strengthen the standardization and supervision of financial instruments, how to incorporate financial instruments into accounting standards accounting. The scope, and how to properly reflect the impact of financial instruments on the accounting subject in the accounting system have become a hot topic in the field of accounting research, and also a challenging research problem. With the deepening of the research on fair value and financial instruments, the measurement of financial instruments is becoming more and more tendencies with the accounting standards making institutions of various countries. The fair value measurement attribute is introduced. After the outbreak of the subprime mortgage crisis, the fair value measurement attributes have been attacked by some financial institutions with heavy losses. The discussion of the fair value of the financial and accounting circles is unfolded again. For this reason, FASB and IASB quickly respond, revise the reclassification requirements of fair value gradation and financial instruments and so on. It has an important reference value for the development of China's accounting standards. It is consistent with international practice while combining our social and economic environment and accounting measurement environment.
The new accounting standards issued in China in February 15, 2006, the re use of fair value has become a great highlight of the new standards. The application of fair value is a symbol of the demand for economic development through analysis. Although there are still imperfect standards or practical difficulties in the use of fair value measurement, it can not reverse the fair value. Through the analysis of this paper, we hope to find the defects of the present fair value measurement financial instruments in our country. At the same time, we should draw on the advanced experience and measurement technology of foreign countries, and put forward some suggestions for improving the measurement practice of our country, which can provide a reference for the future fair value to improve the measurement utility.
This paper is divided into five parts according to the idea of "putting forward questions - analyzing problems - solving problems" by using the method of normative research, through comparative analysis and then combined with charts.
The first part is the introduction. It mainly introduces the background and significance of the study. After summarizing the research results at home and abroad, this paper puts forward the research methods and ideas of this paper and briefly introduces the basic structure of the paper.
The second part is the theoretical basis of this article. First, it expounds the development course of the fair value theory, and defines the definition, characteristics and valuation methods of fair value. Then it discusses the concept and basic theory of financial instruments, and makes fair use of the financial instruments in the international financial reporting standards and the American financial accounting standards. The situation of value is expounded.
The third part is the theoretical analysis of the problems existing in the application of fair value in China's financial instruments, that is, the reliability and operability of the fair value is insufficient, the classification of financial instruments is not clear, the fair value of financial instruments is difficult to obtain and the fair value measurement is easy to result in the unrealistic financial results. The current situation of value measurement can be divided into five points: first, our country's financial tool standards are not perfect; second, the fair value may become a tool for earnings management; third, the overall quality of the accountants is not high; fourth, our market environment and conditions are not perfect. Some of the following are all It is centered around how to solve the above problems and push forward the development of financial instruments recognition and measurement in China.
The fourth part is the experience of the contribution and practice of the research on the fair value measurement of foreign financial instruments. It is helpful to promote the development of the fair value measurement of the financial instruments of our country by drawing on the advanced achievements and experiences of foreign countries under the circumstances of the national conditions of our country.
The fifth part is to put forward some suggestions for the third part of the problem, which can be summed up in five aspects: first, to strengthen the training of relevant personnel, including accountants, risk managers and managers at all levels; second, improving the fair value estimation technology, from valuation model to valuation rule. Step by step; third, build a perfect measurement system of financial instruments, including the measurement standards of financial instruments, the market environment of financial instruments and information disclosure of financial instruments; fourth, establish the risk management mechanism of financial instruments; fifth to strengthen the fair value of the audit system, including the improvement and improvement of the standards and methods.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F830.42

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本文編號：1907102