發(fā)布時間：2019-01-09 10:31

【摘要】：為了與國際會計準(zhǔn)則接軌，我國財政部于2006年2月15日公布了新的企業(yè)會計準(zhǔn)則，與舊準(zhǔn)則比較，新準(zhǔn)則的特點之一是擴大了公允價值的應(yīng)用范圍，并結(jié)合我國的實際國情謹(jǐn)慎地引入到各具體準(zhǔn)則中然而，2008年初，由美國次貸危機引起的金融危機嚴(yán)重阻礙了全球經(jīng)濟的發(fā)展，許多金融界的學(xué)者將矛頭指向了公允價值，認(rèn)為公允價值的廣泛應(yīng)用是這次金融危機爆發(fā)的根源經(jīng)過會計界學(xué)者的努力，，公允價值得以保留，因為公允價值引入財務(wù)會計與財務(wù)報表是金融創(chuàng)新的必然結(jié)果，它的存在與發(fā)展不以個人的好惡為轉(zhuǎn)移，金融危機的爆發(fā)說明公允價值的應(yīng)用還不成熟，應(yīng)該進行改革，但不能為此將公允價值摒棄 本文首先回顧了國內(nèi)外學(xué)者對公允價值的相關(guān)研究，探討了公允價值從產(chǎn)生到實踐應(yīng)用的歷史必然性；其次介紹了公允價值的相關(guān)理論，包括會計計量屬性的種類和公允價值的確定，為理論分析和實證分析奠定了基礎(chǔ)；然后通過奧爾森剩余收益估值模型，利用SPSS分析工具，根據(jù)2002-2010年CCER數(shù)據(jù)庫中上市公司的財務(wù)數(shù)據(jù)，研究每股凈資產(chǎn)每股收益和每股股價之間的關(guān)系，以驗證公允價值引入后是否可以提高財務(wù)報表的相關(guān)性，并通過分析肯定了公允價值的可靠性；最后，通過分析認(rèn)為公允價值引入新會計準(zhǔn)則提高了財務(wù)報表的相關(guān)性和可靠性，但公允價值的實際應(yīng)用還需要進一步的完善
[Abstract]:In order to conform to the international accounting standards, the Ministry of Finance published the new accounting standards for enterprises on February 15, 2006. Compared with the old standards, one of the characteristics of the new standards is to expand the scope of application of fair value. According to the actual situation of our country, the financial crisis caused by the subprime mortgage crisis in the United States seriously hindered the development of the global economy at the beginning of 2008, and many scholars in the financial circles pointed the spearhead at fair value. The author thinks that the wide application of fair value is the root of the financial crisis, and the fair value can be preserved through the efforts of accounting scholars, because the introduction of fair value into financial accounting and financial statements is the inevitable result of financial innovation. Its existence and development are not transferred to the likes and dislikes of individuals. The outbreak of the financial crisis shows that the application of fair value is not yet mature and should be reformed. However, we can not abandon the fair value in this paper. Firstly, we review the relevant research on fair value at home and abroad, and discuss the historical inevitability of fair value from its emergence to practical application. Secondly, it introduces the relevant theories of fair value, including the category of accounting measurement attribute and the determination of fair value, which lays a foundation for theoretical analysis and empirical analysis. Then by using the Olson residual income valuation model and the SPSS analysis tool, according to the financial data of listed companies in the CCER database from 2002 to 2010, the relationship between EPS and share price is studied. In order to verify whether the fair value can improve the relevance of financial statements after the introduction of fair value, and through the analysis to confirm the reliability of fair value; Finally, it is concluded that the introduction of new accounting standards to fair value improves the relevance and reliability of financial statements, but the practical application of fair value needs further improvement.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F231.5;F832.51;F224

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