本文選題：公允價(jià)值 + 上市公司�。� 參考：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著國際經(jīng)濟(jì)一體化趨勢不斷演進(jìn),世界經(jīng)濟(jì)合作更加頻繁,各國經(jīng)濟(jì)相融相生、相得益彰,這直接推動(dòng)了國際會(huì)計(jì)核算標(biāo)準(zhǔn)和制度的統(tǒng)一。而我國作為WTO成員國,必須與國際會(huì)計(jì)準(zhǔn)則統(tǒng)一或趨同。正因?yàn)槿绱?我國加快了會(huì)計(jì)準(zhǔn)則的國際趨同步伐,2006年2月15日,財(cái)政部發(fā)布了基本準(zhǔn)則,并陸續(xù)發(fā)布了具體準(zhǔn)則、應(yīng)用指南和解釋公告,要求上市公司自2007年1月1日起施行,并鼓勵(lì)其他企業(yè)執(zhí)行。而公允價(jià)值計(jì)量屬性的采用成為了我國企業(yè)會(huì)計(jì)準(zhǔn)則實(shí)施的最大亮點(diǎn),提高了會(huì)計(jì)信息的相關(guān)性和實(shí)效性,彌補(bǔ)了歷史成本計(jì)量屬性的缺點(diǎn)和不足。但目前我國還沒有實(shí)施專門的公允價(jià)值準(zhǔn)則體系,公允價(jià)值確認(rèn)、計(jì)量和披露分散于具體的會(huì)計(jì)準(zhǔn)則當(dāng)中,而不同的準(zhǔn)則對公允價(jià)值的確認(rèn)、計(jì)量和披露存在著一定的差異和矛盾,缺少統(tǒng)一的規(guī)范和衡量標(biāo)準(zhǔn),增大了上市公司利用公允價(jià)值進(jìn)行盈余管理的空間。為解決這一問題,2012年5月31日,財(cái)政部下發(fā)了《企業(yè)會(huì)計(jì)準(zhǔn)則第×號——公允價(jià)值計(jì)量(征求意見稿)》,要求在2012年8月17日之前將意見反饋至財(cái)政部會(huì)計(jì)司。由此可見,只有制定并實(shí)施統(tǒng)一的公允價(jià)值準(zhǔn)則體系,才能發(fā)揮公允價(jià)值計(jì)量屬性的真正優(yōu)勢,才能更好地服務(wù)于我國經(jīng)濟(jì)發(fā)展,才能做到與國際財(cái)務(wù)會(huì)計(jì)準(zhǔn)則持續(xù)趨同。 本文以2011年度上市公司披露的年報(bào)數(shù)據(jù)為研究對象,通過對上市公司涉及公允價(jià)值確認(rèn)、計(jì)量和披露的總體情況和具體項(xiàng)目進(jìn)行統(tǒng)計(jì)分析,指出公允價(jià)值在上市公司應(yīng)用的問題并加以分析,針對問題提出相應(yīng)的解決對策。 本文共分六個(gè)部分： 第一部分,緒論。主要介紹本文的研究背景及研究意義、公允價(jià)值理論和應(yīng)用方面的國內(nèi)外文獻(xiàn)綜述、研究內(nèi)容與方法以及技術(shù)路線圖。 第二部分,公允價(jià)值應(yīng)用的相關(guān)基礎(chǔ)分析。一是公允價(jià)值準(zhǔn)則基礎(chǔ)分析,簡要概括了美國公允價(jià)值準(zhǔn)則、國際公允價(jià)值準(zhǔn)則和我國公允價(jià)值準(zhǔn)則征求意見稿。二是公允價(jià)值計(jì)量屬性及優(yōu)勢分析,比較了公允價(jià)值與歷史成本、重置成本、可變現(xiàn)凈值和未來現(xiàn)金流量現(xiàn)值的關(guān)系,分析公允價(jià)值在真實(shí)反映企業(yè)財(cái)務(wù)狀況和經(jīng)營成果、企業(yè)資本保全以及在金融工具確認(rèn)和計(jì)量方面的優(yōu)勢。三是企業(yè)會(huì)計(jì)準(zhǔn)則基礎(chǔ)分析,闡述了公允價(jià)值在長期股權(quán)投資、投資性房地產(chǎn)、非貨幣性資產(chǎn)交換、資產(chǎn)減值、債務(wù)重組、企業(yè)合并和金融工具確認(rèn)和計(jì)量準(zhǔn)則中的具體應(yīng)用。 第三部分,公允價(jià)值在上市公司應(yīng)用情況的年報(bào)數(shù)據(jù)統(tǒng)計(jì)分析。一是公允價(jià)值在上市公司應(yīng)用情況總體分析,通過具體數(shù)據(jù)分析公允價(jià)值在上市公司的應(yīng)用范圍和三個(gè)層次披露情況。二是公允價(jià)值在上市公司應(yīng)用情況重點(diǎn)分析,通過具體數(shù)據(jù)分析公允價(jià)值在金融工具和投資性房地產(chǎn)方面產(chǎn)生的影響。三是公允價(jià)值在上市公司應(yīng)用情況的深入分析,通過具體數(shù)據(jù)分析公允價(jià)值對全部和個(gè)別上市公司資產(chǎn)、負(fù)債和凈利潤的影響。 第四部分,我國公允價(jià)值應(yīng)用中存在的問題分析。一是公允價(jià)值應(yīng)用的直接層面問題分析,通過上市公司數(shù)據(jù)分析得出公允價(jià)值應(yīng)用范圍不廣泛、信息披露不夠充分規(guī)范、存在盈余管理的問題,并進(jìn)行深刻剖析。二是公允價(jià)值應(yīng)用的會(huì)計(jì)人員層面問題分析,指出會(huì)計(jì)人員道德水準(zhǔn)和專業(yè)能力方面存在的問題并進(jìn)行細(xì)致分析。三是公允價(jià)值應(yīng)用環(huán)境層面問題分析,通過上市公司數(shù)據(jù)分析得出公允價(jià)值應(yīng)用的市場環(huán)境不成熟、審計(jì)環(huán)境不完善、資產(chǎn)評估環(huán)境不規(guī)范,并進(jìn)行深刻剖析。 第五部分,完善我國公允價(jià)值應(yīng)用的相關(guān)對策。一是健全并有效實(shí)施公允價(jià)值應(yīng)用的相關(guān)體系,指出只有盡快出臺公允價(jià)值準(zhǔn)則,并發(fā)布相關(guān)解釋和應(yīng)用指南,才能提高公允價(jià)值應(yīng)用的可操作性,才能使公允價(jià)值的應(yīng)用得到更好的發(fā)展。二是健全并有效實(shí)施公允價(jià)值應(yīng)用的監(jiān)管體系,指出應(yīng)完善上市公司內(nèi)部控制制度,加大執(zhí)行力度,發(fā)揮公司治理效能；完善上市公司外部監(jiān)管體系,統(tǒng)一監(jiān)管部門制定法律法規(guī)的口徑,明確權(quán)限和責(zé)任范圍,加強(qiáng)協(xié)作,實(shí)現(xiàn)全方位外部監(jiān)管。 第六部分,結(jié)論和展望�？偨Y(jié)全文內(nèi)容,得出公允價(jià)值在上市公司應(yīng)用的相關(guān)結(jié)論,說明本文研究分析的創(chuàng)新與貢獻(xiàn),對公允價(jià)值的應(yīng)用前景進(jìn)行預(yù)測。 本文采用規(guī)范研究和數(shù)據(jù)統(tǒng)計(jì)分析相結(jié)合的方法,在闡述公允價(jià)值應(yīng)用的相關(guān)研究基礎(chǔ)上,通過統(tǒng)計(jì)2011年度上市公司披露年報(bào)中與公允價(jià)值相關(guān)的數(shù)據(jù),加以分析,得出公允價(jià)值在上市公司應(yīng)用方面的有關(guān)結(jié)論,針對數(shù)據(jù)和結(jié)論做進(jìn)一步挖掘,進(jìn)而提出公允價(jià)值在我國上市公司應(yīng)用方面存在的問題以及完善我國公允價(jià)值應(yīng)用的相關(guān)對策。 本文創(chuàng)新主要體現(xiàn)在以下方面： 第一,跟進(jìn)會(huì)計(jì)準(zhǔn)則的最新狀態(tài),及時(shí)對我國發(fā)布的《企業(yè)會(huì)計(jì)準(zhǔn)則第×號——公允價(jià)值計(jì)量(征求意見稿)》進(jìn)行分析和評述,指出了公允價(jià)值的定義、框架、內(nèi)容與區(qū)別。 第二,區(qū)分僅涉及和包含會(huì)計(jì)要素計(jì)量,將公允價(jià)值計(jì)量屬性涉及的企業(yè)會(huì)計(jì)準(zhǔn)則分別統(tǒng)計(jì)為19個(gè)和26個(gè)項(xiàng)目,并以一種復(fù)合形式呈現(xiàn)出來,較以往單一的簡單統(tǒng)計(jì)模式具有更強(qiáng)的概括性和解釋性。 第三,在對上市公司年報(bào)數(shù)據(jù)統(tǒng)計(jì)分析時(shí),能夠從整體到局部,從重點(diǎn)到單項(xiàng),從一般到特殊,并采用概略與詳細(xì)分析相結(jié)合的方法,精準(zhǔn)反映了公允價(jià)值在上市公司的應(yīng)用情況,著力挖掘數(shù)據(jù)的內(nèi)在邏輯和本質(zhì),揪出公允價(jià)值在上市公司應(yīng)用方面存在的問題。在深刻剖析的基礎(chǔ)上,從影響公允價(jià)值應(yīng)用質(zhì)量的角度提出了相關(guān)對策。
[Abstract]:With the continuous evolution of the international economic integration, the world economic cooperation is more frequent and the economies of all countries are mixed and mutually beneficial, which directly promotes the unification of international accounting standards and systems. China, as a member of WTO, must be unified or converge with international accounting standards. The pace of convergence, in February 15, 2006, the Ministry of Finance issued the basic guidelines, and issued specific guidelines, application guidelines and interpretations, requiring listed companies to implement from January 1, 2007 and encourage other enterprises to execute. The adoption of the fair value measurement attribute has become the biggest highlight of the implementation of Chinese enterprise accounting standards. The relevance and effectiveness of information make up the shortcomings and shortcomings of the historical cost measurement attribute, but at present, our country has not implemented a special fair value criterion system, the fair value confirmation, the measurement and disclosure are scattered in the specific accounting standards, and the identification, measurement and disclosure of the public value of different standards are certain. In order to solve this problem, in May 31, 2012, the Ministry of Finance issued a "enterprise accounting code number x - fair value measurement (solicit draft)" for solving this problem. In order to solve this problem, the opinion was asked to feed back to the money before August 17, 2012. It can be seen that only by making and implementing a unified fair value standard system can we give full play to the true advantages of the fair value measurement attribute, and can better serve the economic development of our country, and can achieve continuous convergence with the international financial and accounting standards.
This paper takes the annual reports published by Listed Companies in 2011 as the research object. Through the statistical analysis of the overall situation and specific items of the listed companies involving the fair value confirmation, measurement and disclosure, the paper points out the problems of the application of the fair value in the listed companies and analyzes the problems, and puts forward the corresponding solutions to the problems.
This article is divided into six parts:
The first part, introduction, mainly introduces the background and significance of the research, the domestic and foreign literature review of the theory and application of fair value, the content and method of the research, and the technical roadmap.
The second part, the basic analysis of the fair value application. First, the basic analysis of the fair value criterion, briefly summarized the American fair value criterion, the international fair value criterion and the fair value criterion of our country. Two is the analysis of the fair value measurement attribute and advantage, compared with the fair value and the historical cost, the replacement cost, the variable The relationship between the present value of net value and the present value of future cash flow, analyses the advantages of fair value in reflecting the financial situation and operating results of the enterprise, the preservation of enterprise capital and the confirmation and measurement of financial instruments. Three is the basic analysis of the accounting standards for enterprises, and expounds the fair value in the long term equity investment, the investment real estate, and the non monetary capital. The specific application of production exchange, asset impairment, debt restructuring, enterprise merger and financial instruments recognition and measurement standards.
The third part, the statistics and analysis of the annual report of the fair value of the listed companies. First, the general analysis of the application of the fair value in the listed companies, the application of the fair value in the listed company and the disclosure of the three levels through specific data. Two is the analysis of the application of the fair value in the listed companies, through the use of the fair value. Analysis of the impact of fair value on financial instruments and investment real estate. Three is an in-depth analysis of the application of fair value in listed companies, and the impact of fair value on the assets, liabilities and net profits of all and individual listed companies through specific data.
The fourth part is the analysis of the problems in the application of fair value in China. One is the analysis of the direct level of the fair value application, and through the analysis of the data of the listed companies, the application scope of the fair value is not wide, the information disclosure is not sufficiently standardized, the problem of earnings management exists, and the two is the accounting of the application of fair value. The analysis of the problem of personnel level points out the problems and detailed analysis of the moral and professional ability of accountants. Three it is the analysis of the environmental level of the fair value application. Through the analysis of the data of the listed companies, the market environment of the fair value application is not mature, the audit environment is not perfect, the asset evaluation environment is not standard, and the market is not standardized. A deep analysis.
The fifth part is to improve the relevant countermeasures of the application of fair value in our country. First, to improve and effectively implement the relevant system of the application of fair value. It is pointed out that only the fair value criterion is introduced as soon as possible, and the relevant interpretation and Application guide can be issued to improve the operability of the fair value application, so that the application of fair value can be better developed. Two is a sound and effective implementation of the application of the fair value of the regulatory system, pointed out that the internal control system of listed companies should be improved, strengthen the implementation of the corporate governance, play the effectiveness of corporate governance, improve the external supervision system of the listed companies, unified regulatory departments to formulate laws and regulations, clear the limits of rights and responsibilities, strengthen cooperation and realize all directions outside. Supervision.
The sixth part, conclusion and prospect, summarize the full text content, draw the relevant conclusions of the application of the fair value in the listed company, explain the innovation and contribution of this research and analysis, and predict the application prospect of the fair value.
On the basis of the relevant research on the application of fair value, the paper analyses the relevant data related to the fair value in the annual report of the listed companies in 2011, and draws a conclusion of the relevant conclusions of the fair value in the listed company, and makes the data and conclusions on the basis of the relevant research on the application of fair value. One step is to dig out the problems existing in the application of fair value in China's listed companies and the relevant countermeasures to improve the application of fair value in China.
The innovation of this article is mainly reflected in the following aspects:
First, follow up the latest state of accounting standards, analyze and comment on the "enterprise accounting standard XXX - fair value measurement (solicitation draft)" issued in China in time, and point out the definition, framework, content and difference of fair value.
Second, the distinction only involves and contains accounting factor measurement, and the accounting standards involved in the fair value measurement attribute are counted into 19 and 26 items respectively, and they are presented in a compound form, which is more generality and interpretative than the single simple statistical model in the past.
Third, in the statistics and analysis of the annual reports of listed companies, it can be from the whole to the part, from the key to the single item, from the general to the special, and by the combination of general and detailed analysis. It accurately reflects the application of the fair value in the listed companies, and tries to excavate the intrinsic logic and essence of the data, and draws the fair value in the listed company. On the basis of deep analysis, the paper puts forward relevant countermeasures from the perspective of affecting the quality of fair value application.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F276.6

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