本文選題：公允價(jià)值層級(jí) + 會(huì)計(jì)信息風(fēng)險(xiǎn)　； 參考：《財(cái)經(jīng)問(wèn)題研究》2017年12期

【摘要】：公允價(jià)值以其能夠真實(shí)反映交易實(shí)質(zhì)、及時(shí)提供相關(guān)價(jià)值信息的優(yōu)勢(shì)而在財(cái)務(wù)報(bào)告中被廣泛應(yīng)用,但其計(jì)量信息的可靠性問(wèn)題也是人們關(guān)注的重點(diǎn)。為了規(guī)范企業(yè)公允價(jià)值的計(jì)量和披露,提高會(huì)計(jì)信息質(zhì)量,財(cái)政部于2014年1月發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則第39號(hào)——公允價(jià)值計(jì)量》,以準(zhǔn)則的形式進(jìn)一步明確要求企業(yè)分層級(jí)計(jì)量和披露以公允價(jià)值計(jì)量的資產(chǎn)或負(fù)債。研究公允價(jià)值分層計(jì)量在我國(guó)的應(yīng)用情況,以此來(lái)發(fā)現(xiàn)實(shí)踐中的問(wèn)題,對(duì)公允價(jià)值計(jì)量準(zhǔn)則的進(jìn)一步完善和合理運(yùn)用至關(guān)重要。本文以我國(guó)滬深兩市A股金融行業(yè)上市公司為對(duì)象,研究不同層級(jí)的以公允價(jià)值計(jì)量的資產(chǎn)或負(fù)債的信息風(fēng)險(xiǎn)之間存在的差距,同時(shí)分析信息環(huán)境對(duì)上述差距的影響,針對(duì)存在的問(wèn)題,提出相應(yīng)的改進(jìn)建議。
[Abstract]:Fair value is widely used in financial reports because it can reflect the essence of transactions and provide relevant value information in time. However, the reliability of measurement information is also the focus of attention. In order to standardize the measurement and disclosure of the fair value of enterprises and improve the quality of accounting information, In January 2014, the Ministry of Finance issued the Accounting Standards for Enterprises No. 39-Fair value Measurement, which requires enterprises to measure and disclose assets or liabilities at fair value. It is very important to study the application of fair value stratified measurement in China to find out the problems in practice, which is of great importance to the further improvement and rational application of fair value measurement standards. This paper studies the gap between the information risk of assets or liabilities measured by fair value at different levels, and analyzes the influence of information environment on the above gap, taking the listed companies of A-share financial industry in Shanghai and Shenzhen stock markets as the object. In view of the existing problems, the corresponding improvement suggestions are put forward.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院/中國(guó)內(nèi)部控制研究中心;武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類(lèi)號(hào)】：F275
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本文編號(hào)：1996557