公允价值应用中存在的问题及对策
摘 要
21世纪，随着经济的快速发展，各种金融产品层出不穷，用户对会计数据的依赖度也日益提高，而过去的成本度量在这一日益增长的需要中，却是越来越难以适应。目前，在我国的会计核算中，出现了以公平为基础的公允价值度量的特征，谨慎、适度地引入了公平的度量，以适应我国的发展和与世界接轨的趋势。但是，由于国际金融风暴的影响，许多西方的金融机构和银行把这次金融风暴的原因归结为“公平”，从而导致了对其公允价值的怀疑。本文认为，是否公平是不合适的，或者说，它对于探索会计发展规律，完善会计理论，促进会计学科建设与发展具有重要的理论和实践意义。
关键词:公允价值 应用 问题 对策
Abstract
In the 21st century, with the rapid development of the economy, various financial products emerge one after another, and the user's dependence on accounting data is increasing, while the cost measurement in the past is becoming more and more difficult to adapt to this growing need. At present, in China's accounting, the characteristics of fair value measurement based on fairness have appeared, and fairness measurement has been carefully and moderately introduced to adapt to China's development and the trend of integration with the world. However, due to the impact of the international financial turmoil, many Western financial institutions and banks attributed the cause of the financial turmoil to "fairness", which led to doubts about its fair value. This paper believes that whether it is fair is inappropriate, or it has important theoretical and practical significance for exploring the law of accounting development, improving accounting theory, and promoting the construction and development of accounting discipline.
Key words:Fair value Application Problems countermeasure
目 录
摘 要 I
Abstract II
1绪论 1
1.1研究背景 1
1.2研究意义 1
2公允价值的相关理论概述 2
2.1公允价值的涵义 2
2.2公允价值的特征 2
3目前我国公允价值应用现状 4
3.1公允价值在我国投资性房地产准则中的应用 4
3.2公允价值在债务重组准则和非货币性资产交换准则中的运用 4
3.3公允价值在企业合并准则中的运用 5
3.4公允价值在金融工具方面的运用 6
4公允价值应用中存在的问题 6
4.1公允价值的顺周期效应 6
4.2公允价值计量可操作性差 7
4.3公允价值可靠性难以保证 8
4.4公允价值计量容易导致利润操纵 8
5公允价值应用的改进策略 9
5.1从观念上正确对待公允价值 9
5.2提高公允价值计量属性 运用的可操作性 9
5.3把握公允价值应用的绝对可靠性要求 10
5.4加强对企业和市场的监督 11
6结论 12
参考文献 13
致 谢 14
