后金融危机公允价值在上市公司的应用研究

发布时间：2018-03-30 14:07

本文选题：后金融危机　切入点：公允价值　出处：《江苏科技大学》2012年硕士论文

【摘要】：我国政府对于公允价值一直是处于谨慎应用的态度，对公允价值的采用经历了启用、禁用、重新启用的过程。为了与国际会计惯例趋同同时又受限于我国市场等条件，重新启用公允价值是建立在谨慎地、有条件地应用的态度之上。2008年由次贷危机引发的全面金融危机为公允价值的应用带来巨大打击，一时之间公允价值的存废成为各界人士关注的焦点。以美国华尔街为代表的金融巨头们纷纷将此次金融危机的爆发归咎于公允价值，并得到美国政界支持。以FASB（FinancialAccounting Standards Board）为首的会计界最终做出让步，表示公允价值会计准则应该修改。因此后金融危机公允价值的应用情况研究很有必要。在理论上，，本文介绍了公允价值的本质，公允价值的应用基础以及公允价值会计准则的相关情况。在应用上，本文介绍了公允价值应用的历史演进，分析了后金融危机的背景和公允价值在国际上的应用现状，指出公允价值虽然在一定程度上加剧了金融危机，但并非金融危机的根本原因。本文重点对后金融危机公允价值在上市公司的应用情况进行了总体的分析，针对我国并未出现公允价值“顺周期效应”的不良影响，总结了我国应用公允价值的优势。随后本文从总体上分析后金融危机时代公允价值在上市公司的应用存在的问题：（1）上市公司对于公允价值的信息披露趋利避害；（2）公司治理结构不完善；（3）高级专业人才尚不满足实际需求；（4）市场条件仍存在限制；（5）信息使用者的知识尚不完全具备；（6）我国尚未制定单独的公允价值会计准则。随后提出对策：（1）构建全方位监管体系；（2）完善公司治理结构；（3）加强人才建设，；（4）完善公允价值应用的市场条件；（5）通过宣传教育提高信息使用者的专业素质；（6）从公允价值相关概念的界定、适用范围、确认计量和列报披露这四个方面指出我国制定独立公允价值会计准则应该涵盖的内容。本文以中国国际航空股份有限公司为例进行案例分析，进一步分析论证后金融危机公允价值在我国上市公司的应用情况。最后做出了结论与展望。
[Abstract]:Our government has always been in a cautious attitude towards fair value. The adoption of fair value has gone through the process of opening, banning and reusing. In order to converge with international accounting practices and at the same time, it is restricted by the market in our country. The re-activation of fair value is based on a cautious, conditional application attitude. The overall financial crisis triggered by the subprime mortgage crisis in 2008 dealt a huge blow to the application of fair value. For a while, the preservation and abolition of fair value has become the focus of attention of people from all walks of life. Financial giants, represented by Wall Street in the United States, have blamed the outbreak of the financial crisis on fair value. The accounting industry, led by FASB(FinancialAccounting Standards Boardi, finally backed down and said fair value accounting standards should be revised. So it is necessary to study the application of fair value in the post-financial crisis. In theory, this paper introduces the nature of fair value, the application basis of fair value and the relevant situation of fair value accounting standards. This paper analyzes the background of the post-financial crisis and the present situation of the application of fair value in the world, and points out that the fair value has aggravated the financial crisis to a certain extent. However, it is not the root cause of the financial crisis. This paper mainly analyzes the application of fair value of post-financial crisis in listed companies, aiming at the negative effect of "pro-cyclical effect" of fair value in China. This paper summarizes the advantages of applying fair value in China. Then this paper analyzes the problem of fair value application in listed companies in the post-financial crisis era. The company governance structure is not perfect (3) the senior professional person does not meet the actual demand. 4) the market condition still exists the restriction 5) the information user's knowledge is not yet fully equipped with the information 6) our country has not yet formulated the individual fair value accounting standard. This paper puts forward countermeasures: 1) to construct an omni-directional supervision system and 2) to perfect the structure of corporate governance 3) to strengthen the construction of talents and 4) to perfect the market conditions of fair value application. 5) to improve the professional quality of information users through propaganda and education. (6) to define the related concepts of fair value. The scope of application, recognition of measurement and disclosure of the four aspects of China's development of independent fair value accounting standards should cover the content. This paper takes China International Aviation Co., Ltd as an example for the case study, The application of fair value of post-financial crisis in listed companies in China is further analyzed. Finally, the conclusion and prospect are made.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F560.5

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