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  本文選題：公允價值　切入點：差異比較　出處：《財政部財政科學(xué)研究所》2013年碩士論文

【摘要】：進(jìn)入21世紀(jì)以來,隨著以互聯(lián)網(wǎng)為特征的高科技的迅速發(fā)展,國際間的跨國貿(mào)易快速增長,與之同時,許多跨國公司也迅速成長,跨國企業(yè)之間的交流日益頻繁。在這一背景下,國與國之間會計準(zhǔn)則的趨同也呈現(xiàn)出較為快速的發(fā)展態(tài)勢。作為一個促進(jìn)國際會計準(zhǔn)則趨同的國際組織,于1972年成立的國際會計準(zhǔn)則委員會IASC(現(xiàn)改組為國際會計準(zhǔn)則理事會IASB),迄今為止已先后發(fā)布了40項核心準(zhǔn)則,有力的促進(jìn)了國際會計準(zhǔn)則的趨同,對跨國經(jīng)濟(jì)交流起到了良好的促進(jìn)作用。 會計準(zhǔn)則的國際趨同是會計準(zhǔn)則制定的發(fā)展方向。隨著世界經(jīng)濟(jì)的交往日益增多,國與國之間會計制度的可比性成為經(jīng)濟(jì)交往的客觀要求。在這樣的情況下,各國紛紛采取了會計準(zhǔn)則趨同的策略。截止目前,美國、歐盟、中國以及其他國家均實現(xiàn)了與國際會計準(zhǔn)則的完全采納或趨同。2002年,美國FASB便與IASB簽訂諒解備忘錄,承諾實現(xiàn)會計準(zhǔn)則的完全可比。而歐盟則是最先與國際會計準(zhǔn)則接軌的地區(qū),從2005年起,在歐盟上市的公司就逐漸采用了國際會計準(zhǔn)則體系進(jìn)行相關(guān)計量。而中國、日本、加拿大等國家和地區(qū)也逐步實現(xiàn)了與國際會計準(zhǔn)則的趨同�？梢哉f,各國會計準(zhǔn)則的趨同將是未來會計準(zhǔn)則制定的大勢所趨,因此,我國必須在會計準(zhǔn)則趨同的發(fā)展過程中做出自己相應(yīng)的決策。 在國際會計準(zhǔn)則趨同的進(jìn)程中,最為關(guān)鍵的是計量模式的趨同。國際會計準(zhǔn)則理事會在計量模式的選擇上,越來越廣泛的應(yīng)用公允價值進(jìn)行計量是其最為主要的決策之一在國際會計準(zhǔn)則以及各國的會計準(zhǔn)則中,將會越來越多的使用公允價值進(jìn)行相關(guān)計量。而我國對于公允價值的應(yīng)用較為反復(fù),但最終于2006年制定的新會計準(zhǔn)則確定了我國與國際會計準(zhǔn)則趨同的原則,而公允價值的推廣應(yīng)用也成為其必然。但是,由于我國市場環(huán)境等方面與其他發(fā)達(dá)國家存在顯著的差異,我國的會計準(zhǔn)則在公允價值的應(yīng)用中并沒有完全遵照國際財務(wù)會計準(zhǔn)則,而是進(jìn)行了適度的修改,這成為我國財務(wù)會計準(zhǔn)則與國際財務(wù)會計準(zhǔn)則最為主要的差異之一。 本文首先對公允價值的相關(guān)研究進(jìn)行了總結(jié)回顧,在此基礎(chǔ)上深入探討了公允價值的基本理論以及其具體應(yīng)用,并進(jìn)行金融工具和其他項目公允價值應(yīng)用的國際比較。然后以北辰實業(yè)為案例,闡述了不同的計量模式對于公司財務(wù)的影響,提出了企業(yè)運用不同計量模式的動因,并在此基礎(chǔ)上提出了我國與國際會計準(zhǔn)則關(guān)于公允價值的會計準(zhǔn)則存在差異的原因,并結(jié)合我國的實際情況,提出了完善我國公允價值會計制度的意見建議。
[Abstract]:Since the beginning of the 21st century, with the rapid development of high technology characterized by the Internet, the international transnational trade has grown rapidly. At the same time, many multinational corporations have also grown rapidly. In this context, the convergence of accounting standards among countries is also showing a relatively rapid development trend. As an international organization to promote convergence of international accounting standards, The IASC (International Accounting Standards Board), which was established in 1972, has published 40 core standards so far, which has promoted the convergence of international accounting standards. It has played a good role in promoting transnational economic exchanges. The international convergence of accounting standards is the developing direction of accounting standards formulation. With the increasing exchanges in the world economy, the comparability of accounting systems between countries becomes the objective requirement of economic exchanges. In such cases, So far, the United States, the European Union, China and other countries have all realized the complete adoption or convergence with international accounting standards. In 2002, the United States FASB signed a memorandum of understanding with IASB. Since 2005, companies listed in the European Union have gradually adopted the International Accounting Standards (IAS) system for measurement. Canada and other countries and regions have gradually realized convergence with international accounting standards. It can be said that the convergence of accounting standards among countries will be the general trend of accounting standards in the future. China must make its own decision in the process of convergence of accounting standards. In the process of convergence of international accounting standards, the most important thing is the convergence of measurement models. More and more widely used fair value measurement is one of its most important decisions in the International Accounting Standards and national accounting standards. The fair value will be used more and more to measure the fair value. But the new accounting standards, which were formulated in 2006, confirm the principle of convergence between China and international accounting standards. The popularization and application of fair value is inevitable. However, due to the significant differences between China's market environment and other developed countries, In the application of fair value, China's accounting standards have not fully complied with the international financial accounting standards, but have been modified moderately, which has become one of the most important differences between our financial accounting standards and international financial accounting standards. Firstly, this paper summarizes and reviews the relevant research on fair value, and then discusses the basic theory of fair value and its specific application. Then taking Beichen Industry as an example, this paper expounds the influence of different measurement models on corporate finance, and puts forward the motivation for enterprises to use different measurement models. On this basis, the author puts forward the reasons for the differences between China and the international accounting standards on fair value, and puts forward some suggestions on how to perfect the fair value accounting system of our country according to the actual situation of our country.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：1659420