本文選題：公允價值 + 金融工具��； 參考：《山東農(nóng)業(yè)大學》2013年碩士論文

【摘要】：會計的核心是計量。隨著市場經(jīng)濟的不斷發(fā)展，現(xiàn)代企業(yè)的股權(quán)分散程度不斷提高，企業(yè)面臨著與日俱增的各種不確實因素，加之大量金融工具的不斷涌現(xiàn)，財務報告使用者對高質(zhì)量會計信息的要求日益迫切，提供決策有用的會計信息成為財務報告的目標。傳統(tǒng)歷史成本計量反映的會計信息由于不能公允反映計量對象的現(xiàn)實價值，甚至導致信息相關(guān)者決策失誤，已越發(fā)不能滿足財務報表使用者的需求。因此，，人們將目標轉(zhuǎn)向面向未來、能夠及時反映環(huán)境變化的公允價值計量。20世紀90年代初美國財務會計準則委員會（FASB）開始逐步采用公允價值計量金融工具，并于2006年9月發(fā)布SFAS157“公允價值計量”公告，隨后公允價值得到國際會計準則理事會（IASB）的支持，并在越來越多的國家和地區(qū)運用。2006年我國頒布的新會計準則重新引入公允價值計量這一計量屬性。 從傳統(tǒng)歷史成本計量向公允價值計量的轉(zhuǎn)變給會計界帶來深遠的影響。公允價值計量的應用效果及公允價值的價值相關(guān)性問題成為近年來會計理論界和實務界爭論的焦點。2007年的“次貸”危機，實務界對公允價值的質(zhì)疑更加強烈。同樣，公允價值在我國應用的經(jīng)歷也是一波三折。當前，伴隨新準則的實施，我國上市公司資產(chǎn)和負債尤其是金融工具方面的公允價值信息不斷披露。這為我們研究我國特定制度和新興資本市場環(huán)境下公允價值應用的效果和價值相關(guān)性問題提供了難得的機遇�；谝陨媳尘�，本文確立了“金融工具公允價值信息的價值相關(guān)性研究”這一研究選題。 本文主要采用規(guī)范和實證研究相結(jié)合的方法。首先對國內(nèi)外相關(guān)文獻進行綜述，總結(jié)前人的研究經(jīng)驗；其次，在理論層面上對公允價值相關(guān)理論、公允價值計量在金融工具中的應用進行研究；最后以我國金融保險業(yè)A股上市公司為研究樣本，檢驗了金融工具公允價值信息的價值相關(guān)性。本文主要內(nèi)容如下： 第一章，導言。本章主要介紹了公允價值的研究背景和意義、國內(nèi)外研究現(xiàn)狀、研究方法和技術(shù)路線等。 第二章，公允價值相關(guān)理論研究。本章首先回顧了各界對公允價值概念的探索，在此基礎上，闡述了公允價值的定義、特征及其應用的基本理論。繼而對公允價值的獲取技術(shù)進行了詳細的探究。最后指出價值相關(guān)性是檢驗會計信息相關(guān)性的標準。 第三章，公允價值計量在金融工具中的應用。本章從金融工具自身特殊性的角度和公允價值信息相關(guān)性角度兩個方面分析了金融工具應當選擇公允價值計量的原因。隨后，詳細闡述了公允價值計量在金融工具中的具體應用。 第四章，公允價值相關(guān)性實證研究。本章采用實證研究的方法，運用價值相關(guān)性研究的價格模型檢驗我國金融保險業(yè)A股上市公司金融工具公允價值信息的相關(guān)性，以檢驗是否與本章假設分析相一致。 第五章，金融工具公允價值計量與披露的保障性措施。由實證分析的結(jié)果，總結(jié)出我國金融工具在運用公允價值計量中存在的問題與不足，繼而從計量與披露等方面提出改善金融工具計量現(xiàn)狀的措施。 第六章，結(jié)論與展望。本章總結(jié)了本文的研究結(jié)論，并在分析自身局限性的基礎上提出對未來研究的展望。
[Abstract]:The core of accounting is measurement. With the continuous development of the market economy, the degree of ownership dispersion in modern enterprises is increasing. Enterprises are facing various untrue factors which are growing with each passing day. In addition, a large number of financial instruments are constantly emerging. The users of financial reports are increasingly pressing for high quality accounting information, providing useful accounting information for decision-making. As the target of the financial report, the accounting information reflected by the traditional historical cost measurement is unable to meet the needs of the users of the financial statements, because it can not fairly reflect the realistic value of the measurement objects and even lead to the error of the information related people. Therefore, people turn their goals to the future, and can reflect the fair change of the environment in time. Value measurement in the early 90s of.20 century, the American Financial Accounting Standards Committee (FASB) began to gradually adopt fair value measurement financial instruments, and published the "fair value measurement" Bulletin of SFAS157 in September 2006, and then the fair value was supported by the international accounting standards board (IASB), and used.2006 years in more and more countries and regions. The new accounting standards promulgated by China re introduced the measurement attribute of fair value measurement.
The change from the traditional historical cost measurement to the fair value measurement has brought a profound influence on the accounting field. The application effect of the fair value measurement and the value relevance of the fair value have become the "subprime" crisis in the.2007 years, the focus of the debate between the accounting theory and the practice circles, and the real circles questioned the fair value more strongly. At present, with the implementation of the new standards, the fair value information of the assets and liabilities, especially the financial instruments of the listed companies in our country, is constantly disclosed. This is the effect and value relevance of the application of fair value in our country specific system and the emerging capital market environment. Based on the above background, this paper establishes the topic of "Value Relevance Research on fair value information of financial instruments".
This paper mainly adopts the method of combination of normative and empirical research. First, it summarizes the relevant literature at home and abroad and summarizes the previous research experience. Secondly, it studies the theory of fair value and the application of fair value measurement in financial instruments at the theoretical level; the last is the study of A shares listed companies in China's financial and insurance industry. Samples are used to test the value relevance of financial instruments' fair value information.
Chapter 1, introduction. This chapter mainly introduces the research background and significance of fair value, the research status quo at home and abroad, research methods and technical routes.
The second chapter, the research on the related theory of fair value. This chapter first reviews the exploration of the concept of fair value, and on this basis, expounds the definition, characteristics and basic theories of the application of fair value. Then it makes a detailed inquiry into the technology of obtaining fair value. Finally, it points out that the relevance of value is the test of the relevance of accounting information. Standard.
The third chapter, the application of fair value measurement in financial instruments. This chapter analyzes the reasons for the choice of fair value measurement from the angle of the particularity of financial instruments and the angle of relevance of fair value information in two aspects. Then, the specific application of fair value measurement in financial instruments is expounded in detail.
The fourth chapter, the empirical research on the correlation of fair value. This chapter uses the method of empirical research to examine the relevance of fair value information of financial instruments in A shares of China's financial and insurance industry by using the price model of value relevance research to test whether it is associated with the analysis of the hypothesis of this chapter.
The fifth chapter is the safeguards of the measurement and disclosure of fair value of financial instruments. From the results of empirical analysis, the problems and deficiencies in the use of fair value measurement in China's financial instruments are summarized, and measures to improve the measurement of financial instruments are put forward from the aspects of measurement and disclosure.
The sixth chapter is the conclusion and outlook. This chapter summarizes the conclusions of this study, and puts forward the prospect of future research on the basis of analyzing its limitations.
【學位授予單位】：山東農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F830.42;F233

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本文編號：2054976