本文選題：后金融危機　切入點：公允價值　出處：《哈爾濱理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：我國政府對于公允價值一直秉承謹慎應用的態(tài)度，對公允價值的采用經歷了運用—棄用—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慎地、有條件地應用的態(tài)度之上。2008年由次貸危機引發(fā)的全球金融危機為公允價值的應用帶來巨大打擊，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（Financial Accounting Standards Board）為首的會計界最終做出讓步，表示公允價值會計準則應該修改。在我國，公允價值自2007年再次被廣泛應用的同時，由于金融危機波及至我國，公允價值計量同樣受到了嚴峻考驗。不過，我國會計界的學者大多數(shù)認為與另外四種計量方法相比，公允價值計量則更有其優(yōu)越性和實用性。反過來，公允價值在金融危機中順周期效應加劇，說明其并不是完美無瑕疵的，對于其出現(xiàn)的不足，應著手對其進行改革。 本文從公允價值的發(fā)展歷程為出發(fā)點，系統(tǒng)地分析公允價值在我國實施的歷史原因和現(xiàn)實原因，對運用公允價值產生的效應進行分析，對公允價值的應用與金融危機之間的關系進行梳理。在我國應用方面，本文重點對后金融危機公允價值在企業(yè)的應用現(xiàn)狀從金融業(yè)和非金融業(yè)進行了總體的分析，指出了公允價值在后金融危機時代應用產生的經濟后果：（1）對金融危機有“放大鏡”作用；（2）公允價值估值技術難度增加；（3）降低企業(yè)收益的質量。故本文具體地對公允價值對企業(yè)的影響進行了實證研究，從兩方面進行研究：一方面，從金融工具、投資性房地產以及非貨幣性資產交換三方面對企業(yè)財務報表的影響進行研究，另一方面，對企業(yè)價值的影響進行建模分析，研究公允價值與股價之間的關系。最后，本文通過這兩方面結合實證結果對完善運用公允價值提出相關建議。
[Abstract]:Our government has been adhering to the attitude of prudent application of fair value, and has experienced the process of using, abandoning and reusing fair value. In order to converge with international accounting practice and be restricted by our country's market at the same time, The re-activation of fair value is based on a cautious, conditional approach to application. In 2008, the global financial crisis triggered by the subprime mortgage crisis 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 profession, led by FASB(Financial Accounting Standards Board. finally made concessions, saying that fair value accounting standards should be revised. In our country, fair value has been widely used again since 2007, at the same time as the financial crisis spread to our country, The fair value measurement has also been severely tested. However, most of the accounting scholars in our country think that compared with the other four methods of measurement, fair value measurement has more advantages and practicability. The pro-cyclical effect of fair value in the financial crisis intensifies, which shows that it is not perfect and flawless, and it should be reformed for its deficiency. From the perspective of the development of fair value, this paper systematically analyzes the historical and realistic reasons for the implementation of fair value in China, and analyzes the effects of fair value. In the application of financial crisis in China, this paper focuses on the application of fair value in enterprises after the financial crisis from the financial industry and the non-financial sector for the overall analysis, It is pointed out that the economic consequence of the application of fair value in the post-financial crisis era is: (1) it is a magnifying glass to the financial crisis. (2) the technical difficulty of fair value valuation is more difficult to reduce the quality of enterprise income. An empirical study on the influence of allowable value on enterprises has been carried out. On the one hand, the impact of financial instruments, investment real estate and non-monetary assets exchange on the financial statements of enterprises is studied. On the other hand, the impact of enterprise value is modeled and analyzed. Finally, this paper puts forward some suggestions on how to use fair value in combination with the empirical results.
【學位授予單位】：哈爾濱理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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