【摘要】：公允價值計量作為一種能代表未來、面向21世紀的會計計量模式,是一個非常有意義、值得研究的選題。公允價值在我國的應用一波三折,到2007年我國新會計準則重新引入公允價值計量,2008年發(fā)生了全球金融危機,2009年我國逐步走出金融危機陰影。在這樣的背景下,本文運用理論分析和實證檢驗的方法探討了公允價值會計在我國資本市場應用中的價值相關性問題,有關的研究結論可以為準則制定機構下一步的會計改革工作提供參考。 本文文獻綜述發(fā)現(xiàn)國內(nèi)關于公允價值的研究主要集中在規(guī)范研究,實證研究少之又少,而國外主要集中在實證研究上,特別是公允價值的價值相關性研究方面,這為我國開展實證研究提供了方法指導,于是在現(xiàn)有數(shù)據(jù)足量的情況下可以借助國外實證研究方法探討一直處于爭論中的問題：公允價值在我國實際運用中是否具有價值相關性。 由于公允價值在我國的發(fā)展并不長,于是本文先具體闡述了公允價值的基礎理論,為后文研究公允價值在我國實際應用中的價值相關性研究提供理論基礎。本文主要闡明FASB、IASB和我國新準則對公允價值的定義,大體上表現(xiàn)出一定的趨同性；公允價值計量與其他計量屬性相互聯(lián)系,并非獨立；公允價值的三級層級理論和主要計量方法；公允價值具有可靠性和相關性的會計信息質(zhì)量特征,是可靠性和相關性的觀念融合。 然后本文在準則層面深入分析公允價值在準則中的應用,以及按照準則的規(guī)定公允價值計量會對財務報表產(chǎn)生怎樣的影響,本文主要從金融工具確認和計量、投資性房地產(chǎn)、非貨幣性資產(chǎn)交換、債務重組、企業(yè)合并五個方面重點分析,可以看出公允價值計量對財務報表各項目確實產(chǎn)生很大影響,為理解公允價值的價值相關性提供理論依據(jù)。 而后本文實證探討公允價值在實際應用中是否確實表現(xiàn)出價值相關性,主要采用實證研究方法,本文選取金融保險行業(yè)上市公司2009—2011年年報數(shù)據(jù)及2010—2012年半年報數(shù)據(jù)為樣本,利用SPASS17.0統(tǒng)計軟件,通過對樣本數(shù)據(jù)采用價格模型進行實證研究,得出結論是將公允價值逐步從模型自變量中分離出來,模型擬合度逐步提高,公允價值在實際應用中確實表現(xiàn)出一定的價值相關性。 最后為了公允價值在我國更好的應用,本文提出了制定單獨的公允價值計量準則、完善公允價值運用的市場條件、建立公允價值審計制度、提高會計從業(yè)人員的職業(yè)道德水平及專業(yè)技能等對策建議。
[Abstract]:As a kind of accounting measurement model which can represent the future and face the 21st century, fair value measurement is a very meaningful and worthy topic to study. The application of fair value in China has been in a series of twists and turns. In 2007, the new accounting standards of our country reintroduced fair value measurement. In 2008, the global financial crisis occurred, and in 2009, China gradually stepped out of the shadow of financial crisis. Under this background, this paper discusses the value relevance of fair value accounting in the application of capital market in China by using the methods of theoretical analysis and empirical test. The conclusions can be used as a reference for the next accounting reform of standard-setting organizations. In this paper, we find that the domestic research on fair value is mainly focused on the normative research, but the empirical research is rare, while the foreign countries mainly focus on the empirical research, especially on the value correlation of fair value. This has provided the method guidance for our country to carry out the empirical research. Therefore, under the condition that the existing data is sufficient, we can use the empirical research methods of foreign countries to discuss the problem that has been in dispute all the time: whether fair value has value relevance in the actual application of our country. Since the development of fair value in our country is not long, this paper first elaborates the basic theory of fair value, which provides the theoretical basis for the later research on the value correlation of fair value in the practical application of our country. This paper mainly expounds the definition of fair value in FASBANIASB and the new standard of our country, which shows some convergence on the whole; fair value measurement is not independent of other metrological attributes, and the three-level theory and main measurement method of fair value; Fair value has the characteristics of reliability and relativity in accounting information quality, which is the fusion of reliability and relativity. Then, this paper deeply analyzes the application of fair value in the standard, and how the fair value measurement will affect the financial statements according to the standard, this paper mainly from the financial instruments recognition and measurement, investment real estate, By analyzing the five aspects of non-monetary asset exchange debt reorganization and enterprise merger we can see that fair value measurement does have a great impact on the items of financial statements and provides a theoretical basis for understanding the value correlation of fair value. Then this paper empirically discusses whether fair value really shows value relevance in the practical application, mainly adopts the empirical research method. In this paper, the financial insurance industry listed companies 2009-2011 annual report data and 2010-2012 semi-annual report data as a sample, using SPASS17.0 statistical software, through the sample data using price model for empirical research. The conclusion is that the fair value is gradually separated from the independent variables of the model and the fitting degree of the model is improved step by step. The fair value does show a certain value correlation in the practical application. Finally, for the better application of fair value in our country, this paper puts forward to establish a separate fair value measurement standard, perfect the market conditions of fair value application, and establish fair value audit system. To improve the professional ethics and professional skills of accounting professionals and other countermeasures.
【學位授予單位】：湖北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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本文編號：2168926