【摘要】：會(huì)計(jì)環(huán)境的重要性在任何時(shí)候無(wú)論怎么強(qiáng)調(diào)都不過(guò)分公允價(jià)值是國(guó)際會(huì)計(jì)前沿問(wèn)題，對(duì)公允價(jià)值會(huì)計(jì)理論和方法的研究與運(yùn)用都不可能脫離市場(chǎng)環(huán)境這一最根本的會(huì)計(jì)環(huán)境市場(chǎng)環(huán)境是公允價(jià)值會(huì)計(jì)問(wèn)題的邏輯起點(diǎn)，不同市場(chǎng)環(huán)境下的公允價(jià)值計(jì)量與披露問(wèn)題是公允價(jià)值應(yīng)用中的重中之重隨著2012年5月17日我國(guó)財(cái)政部ǎ企業(yè)會(huì)計(jì)準(zhǔn)則第號(hào)公允價(jià)值計(jì)量（征求意見(jiàn)稿）ǐ的發(fā)布，公允價(jià)值在我國(guó)的應(yīng)用前景更加廣闊目前，人們對(duì)應(yīng)用公允價(jià)值會(huì)計(jì)的市場(chǎng)環(huán)境仍存在諸多模糊的認(rèn)識(shí)，澄清這些模糊的認(rèn)識(shí)并全面研究應(yīng)用公允價(jià)值會(huì)計(jì)的市場(chǎng)環(huán)境問(wèn)題是當(dāng)務(wù)之急！ 計(jì)量是會(huì)計(jì)的核心，本文在總結(jié)國(guó)內(nèi)外公允價(jià)值會(huì)計(jì)研究成果的基礎(chǔ)上，主要以公允價(jià)值計(jì)量為切入點(diǎn)，對(duì)應(yīng)用公允價(jià)值會(huì)計(jì)的市場(chǎng)環(huán)境進(jìn)行了較為深入的分析筆者認(rèn)為：第一，公允價(jià)值可以產(chǎn)生于任何存在有序交易的市場(chǎng)，以及主體可以模擬出有序交易的市場(chǎng)，它與市場(chǎng)活躍程度無(wú)關(guān)；第二，應(yīng)用公允價(jià)值會(huì)計(jì)的市場(chǎng)環(huán)境并不如我們想象的復(fù)雜，在對(duì)活躍市場(chǎng)與非活躍市場(chǎng)進(jìn)行識(shí)別的過(guò)程中有著內(nèi)在規(guī)律可循；第三，我國(guó)市場(chǎng)環(huán)境的特殊性對(duì)公允價(jià)值的應(yīng)用而言有利也有弊，市場(chǎng)經(jīng)濟(jì)越發(fā)展，公允價(jià)值會(huì)計(jì)越重要，，我國(guó)等新興及轉(zhuǎn)型經(jīng)濟(jì)國(guó)家應(yīng)用公允價(jià)值會(huì)計(jì)的市場(chǎng)環(huán)境會(huì)越來(lái)越好，公允價(jià)值會(huì)計(jì)的作用也將越來(lái)越大 本文的創(chuàng)新點(diǎn)在于形成了市場(chǎng)環(huán)境因素影響公允價(jià)值估值的路徑圖，構(gòu)建了識(shí)別應(yīng)用公允價(jià)值會(huì)計(jì)的市場(chǎng)環(huán)境的常用指標(biāo)，以此為基礎(chǔ)探討了不同市場(chǎng)環(huán)境的識(shí)別方法，并對(duì)我國(guó)的市場(chǎng)環(huán)境進(jìn)行了深入分析本文的相關(guān)研究將有助于建立公允價(jià)值會(huì)計(jì)理論和方法研究與實(shí)踐運(yùn)用之間的互通渠道，促進(jìn)公允價(jià)值的全面應(yīng)用
[Abstract]:The importance of the accounting environment cannot be overemphasized at any time when fair value is a frontier issue for international accounting. The research and application of fair value accounting theory and method can not be separated from the market environment, which is the logical starting point of fair value accounting. The issue of fair value measurement and disclosure in different market environments is the most important issue in the application of fair value. Along with the release of the first fair value measurement (solicitation draft) of the Accounting Standards for Enterprises of China's Ministry of Finance on May 17, 2012, the fair value measurement and disclosure are the most important issues in the application of fair value. The application prospect of fair value in our country is wider. At present, people still have a lot of vague understanding about the market environment of applying fair value accounting. It is urgent to clarify these vague understandings and to study the market environment of fair value accounting in an all-round way. Measurement is the core of accounting. On the basis of summarizing the research results of fair value accounting at home and abroad, this paper mainly takes fair value measurement as the breakthrough point. This paper makes a deep analysis of the market environment of applying fair value accounting. Firstly, the fair value can be produced in any market where there is an orderly transaction, and the subject can simulate the market of an orderly transaction. It has nothing to do with market activity; Second, the market environment of applying fair value accounting is not as complicated as we think, and there are inherent laws in the process of identifying active and inactive markets. Third, the particularity of the market environment in our country has both advantages and disadvantages for the application of fair value. The more the market economy develops, the more important is fair value accounting. The market environment for fair value accounting in emerging and transition economies such as China will be getting better and better. The function of fair value accounting will also be more and more great. The innovation of this paper lies in the formation of the road map of market environmental factors influencing fair value valuation, and the construction of common indicators to identify the market environment in which fair value accounting is applied. On this basis, this paper discusses the identification methods of different market environments, and makes a thorough analysis of the market environment in China. The relevant research in this paper will be helpful to establish an interworking channel between the research and practical application of fair value accounting theory and methods. Promoting the full application of fair value
【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(lèi)號(hào)】：F233

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