本文選題：會(huì)計(jì)信息質(zhì)量 + 公允價(jià)值��； 參考：《山西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：長期以來，歷史成本一直是財(cái)務(wù)會(huì)計(jì)的一種主要計(jì)量屬性，但是隨著市場經(jīng)濟(jì)的迅速發(fā)展，資本市場的日漸完善和股權(quán)分散程度的提高，以及財(cái)務(wù)會(huì)計(jì)目標(biāo)由受托責(zé)任觀向決策有用觀轉(zhuǎn)變，以歷史成本計(jì)量的會(huì)計(jì)信息由于相關(guān)性和及時(shí)性較弱，無法滿足信息使用者的需求，因而遭到社會(huì)各界的質(zhì)疑。而公允價(jià)值由于更能客觀地反映資產(chǎn)和負(fù)債的真實(shí)價(jià)值，其決策相關(guān)性更強(qiáng)，從而備受信息使用者青睞。2006年2月15日財(cái)政部頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則》，進(jìn)一步拓展了我國會(huì)計(jì)理論與實(shí)務(wù)，尤其是擴(kuò)大了公允價(jià)值的運(yùn)用范圍和力度，這標(biāo)志著我國會(huì)計(jì)準(zhǔn)則實(shí)現(xiàn)與國際會(huì)計(jì)準(zhǔn)則的實(shí)質(zhì)趨同。然而美國次貸危機(jī)引發(fā)的金融危機(jī)再次將公允價(jià)值推上風(fēng)口浪尖，引發(fā)人們對公允價(jià)值的爭論和質(zhì)疑。那么究竟應(yīng)如何認(rèn)識和評價(jià)公允價(jià)值？公允價(jià)值會(huì)對會(huì)計(jì)信息質(zhì)量產(chǎn)生什么樣的影響？這正是本文所要研究的問題。本文采用規(guī)范研究和案例研究相結(jié)合的方法。首先介紹了會(huì)計(jì)信息質(zhì)量和公允價(jià)值的相關(guān)理論，其次從會(huì)計(jì)計(jì)量方面著手，論述了公允價(jià)值計(jì)量屬性對會(huì)計(jì)信息質(zhì)量的影響，然后結(jié)合我國上市公司的案例進(jìn)行分析，得出了公允價(jià)值計(jì)量可以基本消除利得交易，增強(qiáng)會(huì)計(jì)信息透明度，提高會(huì)計(jì)信息的相關(guān)性，從而增強(qiáng)會(huì)計(jì)信息的決策有用性的基本結(jié)論。最后，就當(dāng)前我國公允價(jià)值計(jì)量在應(yīng)用中存在的問題進(jìn)行了論述，，并有針對性地提出了改進(jìn)建議。
[Abstract]:For a long time, historical cost has been one of the main measurement attributes of financial accounting. However, with the rapid development of market economy, the capital market is becoming more and more perfect and the degree of equity dispersion is increasing.As well as the change of financial accounting objective from fiduciary responsibility to decision-making usefulness, the accounting information measured by historical cost is unable to meet the needs of information users because of its weak relevance and timeliness, so it has been questioned by all walks of life.Because fair value can objectively reflect the real value of assets and liabilities, its decision-making is more relevant.On February 15, 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises, which further expanded the accounting theory and practice in our country, especially the scope and intensity of the application of fair value.This marks the realization of China's accounting standards and international accounting standards the substantive convergence.However, the financial crisis caused by the subprime mortgage crisis in the United States has once again pushed fair value to the top of the wave, causing people to debate and question the fair value.So how to recognize and evaluate the fair value?What impact will fair value have on the quality of accounting information?This is precisely the question that this text wants to study.This paper adopts the method of combining normative research with case study.This paper first introduces the relevant theories of accounting information quality and fair value, then discusses the influence of fair value measurement attribute on accounting information quality from accounting measurement, and then analyzes the case of listed companies in China.It is concluded that fair value measurement can basically eliminate profitable transactions, enhance the transparency of accounting information, improve the relevance of accounting information, and thus enhance the usefulness of accounting information decision-making.Finally, the paper discusses the problems existing in the application of fair value measurement in China, and puts forward some suggestions for improvement.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 彭啟發(fā);孫亮;劉春;;公允價(jià)值應(yīng)用的難點(diǎn)及對策分析[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2007年07期

2 牛艷;梁怡;王思佳;;公允價(jià)值準(zhǔn)則新動(dòng)態(tài):美國公允價(jià)值計(jì)量準(zhǔn)則解析[J];財(cái)會(huì)通訊(綜合版);2007年07期

3 胡晶;沈燕;;我國會(huì)計(jì)信息質(zhì)量特征體系研究[J];財(cái)會(huì)通訊;2010年03期

4 張賢萍;論會(huì)計(jì)信息的相關(guān)性和可靠性[J];財(cái)會(huì)月刊;2005年20期

5 陳敏;公允價(jià)值的本質(zhì)及其理論缺陷淺探[J];財(cái)會(huì)月刊;2005年22期

6 任世馳,陳炳輝;公允價(jià)值會(huì)計(jì)研究[J];財(cái)經(jīng)理論與實(shí)踐;2005年01期

7 張潔,羅殿英;公允價(jià)值的計(jì)量方法及其可靠性[J];經(jīng)濟(jì)師;2005年02期

8 葛家澍;徐躍;;會(huì)計(jì)計(jì)量屬性的探討——市場價(jià)格、歷史成本、現(xiàn)行成本與公允價(jià)值[J];會(huì)計(jì)研究;2006年09期

9 王建成;胡振國;;我國公允價(jià)值計(jì)量研究的現(xiàn)狀及相關(guān)問題探析[J];會(huì)計(jì)研究;2007年05期

10 于震;劉淼;;會(huì)計(jì)信息價(jià)值相關(guān)性研究的新思路[J];學(xué)習(xí)與探索;2009年01期

相關(guān)碩士學(xué)位論文 前4條

1 馬娜;公允價(jià)值計(jì)量對會(huì)計(jì)信息質(zhì)量的影響研究[D];西安建筑科技大學(xué);2011年

2 郭穎;會(huì)計(jì)信息質(zhì)量特征研究[D];吉林大學(xué);2007年

3 王曉薇;中國上市公司會(huì)計(jì)信息質(zhì)量問題研究[D];天津財(cái)經(jīng)大學(xué);2008年

4 王艷艷;公允價(jià)值計(jì)量模式下的會(huì)計(jì)信息質(zhì)量研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

本文編號：1755539