本文選題：公允價值　切入點：披露體系　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟全球化的發(fā)展，世界經(jīng)濟格局發(fā)生了翻天覆地的變化，由此而引發(fā)的會計環(huán)境的變化也是巨大的。面對越來越復(fù)雜的會計計量需求，以歷史成本為主的會計計量已經(jīng)遠(yuǎn)遠(yuǎn)不能滿足目前的計量需要了。2007年頒布的新會計準(zhǔn)則使我國的會計計量翻開了新的一頁，其中的一項就是公允價值計量屬性的引入。目前我國公允價值的運用還處于初級階段，尚不成熟，會計計量、披露和報告等各個方面都會因為公允價值的引入而產(chǎn)生變化甚至導(dǎo)致計量結(jié)果的巨大差異。同時公允價值計量本身就很復(fù)雜，不同情況下采用不同的計量基礎(chǔ)，產(chǎn)生的結(jié)果也大不相同，這些都會對報表使用者產(chǎn)生不同影響。所以，在我國公允價值計量還不成熟的前提下，如何恰當(dāng)?shù)氖褂霉蕛r值計量使其披露的信息達(dá)到預(yù)期有效性，如何選擇披露信息的方式和內(nèi)容，這些問題都值得我們深思。 國外許多國家如歐美等引入公允價值較早，他們對公允價值的運用和監(jiān)管有較為成熟的經(jīng)驗。主要原因是發(fā)達(dá)國家有成熟的市場環(huán)境作為基礎(chǔ)，公允價值運用起來就比較靈活，對公允價值的監(jiān)管也更加容易。而我們國家由于處在特殊的歷史時期，顯然是不具備這種條件的，所以國內(nèi)大部分的學(xué)者認(rèn)為歷史成本不能拋棄，公允價值的引入要適度，兩者要相互結(jié)合。不能盲目的借鑒其他國家的經(jīng)驗，，而要對按照公允價值計量的項目進行嚴(yán)格限制。 本文主要是在相關(guān)理論的基礎(chǔ)上分析了公允價值計量屬性在實際運用過程中所表現(xiàn)出的優(yōu)缺點，結(jié)合當(dāng)前熱門話題金融危機，指明了我國現(xiàn)階段公允價值信息披露的現(xiàn)狀和存在的問題，提出了一些改進我國公允價值披露制度的建議。首先要完善我國公允價值應(yīng)用的市場環(huán)境，培育健全的市場體系，這是公允價值賴以生存的基礎(chǔ)。其次要完善公允價值計量體系，只有在正確的理論指導(dǎo)下實踐才能獲得成功。而會計從業(yè)人員是公允價值的直接操作者，他們素質(zhì)的高低則直接關(guān)系到公允價值計量能否在我國得到推廣。最重要的是相關(guān)政府機構(gòu)要制定完善的準(zhǔn)則指引，明確公允價值計量的方法、范圍等模棱兩可的地方，同時加強監(jiān)管保證公允價值信息的可靠性。
[Abstract]:With the development of economic globalization, the world economic pattern has changed dramatically, and the accounting environment has changed greatly. Accounting measurement, which is based on historical cost, is far from meeting the needs of current measurement. The new accounting standards promulgated in 2007 have turned a new page on accounting measurement in our country. One of them is the introduction of fair value measurement attribute. At present, the use of fair value in our country is still in the primary stage, not yet mature, accounting measurement, Various aspects such as disclosure and reporting can change because of the introduction of fair value and even lead to huge differences in measurement results. At the same time, fair value measurement itself is very complex, and different measurement basis is used in different situations. The results are also very different, which will have different effects on the users of the statements. Therefore, under the premise of immature fair value measurement in China, how to properly use fair value measurement to achieve the expected effectiveness of the disclosed information, How to choose the way and content of information disclosure, these problems are worth our thinking. Many foreign countries, such as Europe and the United States, introduced fair value earlier. They have more mature experience in the application and supervision of fair value. The main reason is that developed countries have mature market environment as the basis. The use of fair value is more flexible, and the regulation of fair value is easier. Our country is obviously not equipped with this condition because it is in a special historical period. Therefore, most domestic scholars believe that the historical cost can not be abandoned, the introduction of fair value should be moderate, the two should be combined with each other. We should not blindly learn from the experience of other countries, but should strictly limit the items measured according to fair value. Based on the relevant theories, this paper analyzes the advantages and disadvantages of the fair value measurement attributes in the practical application process, combined with the current hot topic of the financial crisis, This paper points out the present situation and existing problems of fair value information disclosure in our country, and puts forward some suggestions to improve the fair value disclosure system in our country. Firstly, we should perfect the market environment of fair value application in our country and foster a sound market system. This is the basis for the survival of fair value. Secondly, it is necessary to perfect the fair value measurement system. Only under the guidance of correct theory can we succeed. Accounting practitioners are the direct operators of fair value. Their quality is directly related to whether fair value measurement can be popularized in our country. The most important thing is that relevant government agencies should formulate perfect guidelines, clarify the methods and scope of fair value measurement, and so on. At the same time, strengthen supervision to ensure the reliability of fair value information.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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