本文關鍵詞： 公允價值會計 投資者保護 真實與公允 決策有用性　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

【摘要】：經濟社會風云詭譎，投資者作決策時面臨的不確定性增大，，對會計信息系統(tǒng)提出了更高的要求，基于價值和現(xiàn)值理念、面向風險和不確定性、面向市場、面向現(xiàn)在和未來的公允價值會計天然具有保護投資者的優(yōu)越性能，已替代歷史成本會計，成為21世紀會計主流模式。 在總結國內外公允價值會計與投資者保護及二者關系研究成果的基礎上，以市場環(huán)境的不確定性和會計目標的決策有用觀為切入點，從會計信息需求和供給兩個維度對公允價值會計投資者保護功能進行研究，得出的主要結論是：第一，公允價值會計與投資者保護是互動共生的關系，公允價值的作用在于增進投資者可獲取的會計信息的質量，投資者保護思想則推動公允價值在會計中的全面應用；第二，公允價值會計在投資者決策的兩個階段分別發(fā)揮定價功能和治理功能；第三，公允價值會計能全面保護投資者的知情權、決策權和收益權。 本文主要創(chuàng)新之處是研究內容和研究視角新穎：第一，從市場環(huán)境的不確定性和會計目標的決策有用性出發(fā)，推演了公允價值會計是邏輯一致、前后一貫的體系；第二，從需求和供給兩方面進行分析，繼而得出核心結論——公允價值會計是實現(xiàn)投資者保護的必然選擇。 作為在全球范圍內得到廣泛重視和運用的會計計量屬性，公允價值在我國準則和實務中的應用有很大的提升空間，進一步擴大公允價值的運用范圍，既滿足投資者決策的需要，也是我國日趨成熟的市場經濟的要求。
[Abstract]:The economic and social circumstances are treacherous, and the uncertainty that investors face in making decisions increases, which puts forward higher requirements for accounting information systems, based on the concept of value and present value, facing risks and uncertainties, and facing the market. The fair value accounting for the present and the future naturally has the superior performance of protecting investors and has replaced historical cost accounting and become the mainstream accounting mode in 21th century. On the basis of summarizing the research results of fair value accounting and investor protection at home and abroad and the relationship between them, and taking the uncertainty of market environment and the view of decision usefulness of accounting objectives as the breakthrough point, This paper studies the investor protection function of fair value accounting from the two dimensions of accounting information demand and supply. The main conclusions are as follows: first, fair value accounting and investor protection are interactive and symbiotic. The function of fair value is to improve the quality of accounting information available to investors, while the idea of investor protection promotes the full application of fair value in accounting. Fair value accounting exerts pricing function and governance function in the two stages of investors' decision-making. Thirdly, fair value accounting can fully protect investors' right to know, make decision and benefit. The main innovation of this paper is that the research content and perspective are novel: first, proceeding from the uncertainty of market environment and the usefulness of accounting objectives, the author deduces that fair value accounting is a logical consistent and consistent system. This paper analyzes the demand and supply, and then draws the core conclusion that fair value accounting is the inevitable choice to realize investor protection. As an accounting measurement attribute that has been widely paid attention to and applied in the global scope, the application of fair value in China's standards and practice has great room for improvement, and further expand the scope of the use of fair value. It not only meets the needs of investors' decision-making, but also is the requirement of our country's maturing market economy.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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