【摘要】：會計環(huán)境的重要性在任何時候無論怎么強(qiáng)調(diào)都不過分公允價值是國際會計前沿問題，對公允價值會計理論和方法的研究與運(yùn)用都不可能脫離市場環(huán)境這一最根本的會計環(huán)境市場環(huán)境是公允價值會計問題的邏輯起點(diǎn)，不同市場環(huán)境下的公允價值計量與披露問題是公允價值應(yīng)用中的重中之重隨著2012年5月17日我國財政部ǎ企業(yè)會計準(zhǔn)則第號公允價值計量（征求意見稿）ǐ的發(fā)布，公允價值在我國的應(yīng)用前景更加廣闊目前，人們對應(yīng)用公允價值會計的市場環(huán)境仍存在諸多模糊的認(rèn)識，澄清這些模糊的認(rèn)識并全面研究應(yīng)用公允價值會計的市場環(huán)境問題是當(dāng)務(wù)之急！ 計量是會計的核心，，本文在總結(jié)國內(nèi)外公允價值會計研究成果的基礎(chǔ)上，主要以公允價值計量為切入點(diǎn)，對應(yīng)用公允價值會計的市場環(huán)境進(jìn)行了較為深入的分析筆者認(rèn)為：第一，公允價值可以產(chǎn)生于任何存在有序交易的市場，以及主體可以模擬出有序交易的市場，它與市場活躍程度無關(guān)；第二，應(yīng)用公允價值會計的市場環(huán)境并不如我們想象的復(fù)雜，在對活躍市場與非活躍市場進(jìn)行識別的過程中有著內(nèi)在規(guī)律可循；第三，我國市場環(huán)境的特殊性對公允價值的應(yīng)用而言有利也有弊，市場經(jīng)濟(jì)越發(fā)展，公允價值會計越重要，我國等新興及轉(zhuǎn)型經(jīng)濟(jì)國家應(yīng)用公允價值會計的市場環(huán)境會越來越好，公允價值會計的作用也將越來越大 本文的創(chuàng)新點(diǎn)在于形成了市場環(huán)境因素影響公允價值估值的路徑圖，構(gòu)建了識別應(yīng)用公允價值會計的市場環(huán)境的常用指標(biāo)，以此為基礎(chǔ)探討了不同市場環(huán)境的識別方法，并對我國的市場環(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值會計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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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