本文選題：公允價(jià)值　切入點(diǎn)：公允價(jià)值層級(jí)　出處：《湖南大學(xué)》2013年碩士論文

【摘要】：公允價(jià)值層級(jí)及其輸入值理論與方法作為公允價(jià)值計(jì)量理論與方法發(fā)展的一大進(jìn)步，是“如何用好公允價(jià)值”的核心問(wèn)題之一，具有重大的理論價(jià)值和實(shí)踐意義。美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)（FASB）、國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)（IASB）和我國(guó)財(cái)政部都將公允價(jià)值層級(jí)及其輸入值作為公允價(jià)值計(jì)量準(zhǔn)則的重要組成部分，但是有關(guān)公允價(jià)值層級(jí)及其輸入值的指南十分零散、粗略，有很多細(xì)節(jié)問(wèn)題并未涉及，給公允價(jià)值計(jì)量準(zhǔn)則的實(shí)際執(zhí)行帶來(lái)了重重困難。因此，，對(duì)公允價(jià)值層級(jí)及其輸入值進(jìn)行全面和深入的研究刻不容緩。 本文分析了FASB《編纂專題820：公允價(jià)值計(jì)量》、IASB《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第13號(hào)公允價(jià)值計(jì)量》和我國(guó)會(huì)計(jì)準(zhǔn)則中的公允價(jià)值層級(jí)及其輸入值規(guī)定的異同，在此基礎(chǔ)上對(duì)公允價(jià)值層級(jí)及其輸入值的邏輯脈絡(luò)進(jìn)行推演，認(rèn)為公允價(jià)值層級(jí)及其輸入值確定了以市場(chǎng)為基礎(chǔ)的公允價(jià)值計(jì)量和披露的框架，是公允價(jià)值計(jì)量過(guò)程中的具體理論和方法。本文總結(jié)歸納了公允價(jià)值層級(jí)劃分和判定的要點(diǎn)以及識(shí)別各層級(jí)輸入值的方法和原則，探討了各層級(jí)輸入值運(yùn)用的情形，從而對(duì)公允價(jià)值計(jì)量準(zhǔn)則規(guī)定進(jìn)行了補(bǔ)充和完善。本文還針對(duì)公允價(jià)值層級(jí)及其輸入值在我國(guó)的應(yīng)用進(jìn)行了分析，認(rèn)為目前我國(guó)更多地需要運(yùn)用第二層級(jí)和第三層級(jí)輸入值來(lái)估計(jì)公允價(jià)值，并針對(duì)應(yīng)用中存在的難題提出了相應(yīng)的建議。 本文的創(chuàng)新點(diǎn)在于首次總結(jié)了公允價(jià)值層級(jí)及其輸入值的五大理論基礎(chǔ)；基于公允價(jià)值計(jì)量準(zhǔn)則對(duì)公允價(jià)值層級(jí)及其輸入值的邏輯脈絡(luò)進(jìn)行推演，論證了公允價(jià)值層級(jí)及其輸入值的理論意義。本文對(duì)公允價(jià)值層級(jí)及其輸入值問(wèn)題的研究有助于完善我國(guó)公允價(jià)值會(huì)計(jì)準(zhǔn)則，促進(jìn)公允價(jià)值在我國(guó)的全面和恰當(dāng)運(yùn)用。
[Abstract]:As a great progress in the development of fair value measurement theory and method, the level of fair value and its input value theory and method is one of the core problems of "how to make good use of fair value", which has great theoretical value and practical significance.The Financial Accounting Standards Board of the United States (FASB), the International Accounting Standards Board (IASB) and the Ministry of Finance of China regard the fair value level and its input value as an important part of the fair value measurement standards.However, the guidelines on fair value levels and their input values are very scattered, rough, there are many details have not been addressed, the actual implementation of fair value measurement standards brought a lot of difficulties.Therefore, it is urgent to study the level of fair value and its input value comprehensively and deeply.This paper analyzes the similarities and differences between FASB "compilation topic 820: fair value Measurement" and "Fair value Measurement of International Financial reporting Standards No. 13" and the level of Fair value and its input value in Chinese Accounting Standards.On this basis, the logical context of fair value level and its input value is deduced, and the fair value level and its input value determine the framework of fair value measurement and disclosure based on market.It is the concrete theory and method in the process of fair value measurement.This paper summarizes the main points of the classification and determination of fair value levels and the methods and principles of identifying the input values of each level, and discusses the situation of the application of the input values at each level, thus complements and perfects the provisions of the fair value measurement criteria.This paper also analyzes the application of fair value level and its input value in our country, and thinks that the second and third level input value should be used to estimate fair value in our country.At the same time, some suggestions are put forward in view of the problems existing in the application.The innovation of this paper is to summarize the five theoretical bases of fair value level and its input value for the first time, and to deduce the logical context of fair value level and its input value based on fair value measurement criterion.The theoretical significance of fair value level and its input value is demonstrated.The research of fair value level and its input value in this paper is helpful to perfect our fair value accounting standards and promote the comprehensive and proper application of fair value in our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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