公允价值在我国金融工具中的应用探讨

发布时间：2018-05-18 20:31

本文选题：公允价值 + 金融工具　；参考：《江西财经大学》2012年硕士论文

【摘要】：20世纪70年代在浮动汇率取代固定汇率和金融自由化的冲击下,金融市场中的风险和不确定性急剧增加,人们开始对用历史成本计量金融工具的合理性产生质疑。为了加强对金融工具的规范和监管,如何将金融工具纳入会计准则的核算范围,以及如何在会计体系中恰当地反映金融工具对会计主体的影响都成为会计领域研究的热点,也是一个极富挑战性的研究难题。随着各国会计准则制定机构对公允价值和金融工具的研究逐渐深入,对金融工具的计量越来越倾向于引入公允价值计量属性。次贷危机爆发后,公允价值计量属性却遭到一些损失惨重的金融机构抨击,金融界与会计界关于公允价值的讨论再次展开。为此FASB和IASB迅速作出回应,修订公允价值级次和金融工具的重分类要求等等。这些动态对我国会计准则的发展具有重要的参考价值,在结合我国社会经济环境和会计计量环境实情的同时与国际惯例保持协调一致。 2006年2月15日我国新的会计准则出台,公允价值的重新使用成为新准则的一大亮点。本文通过分析认为公允价值的应用是适应经济发展需求的象征。尽管目前还存在准则不完善或者运用公允价值计量的实务困难,这也不能逆转公允价值计量的运用。希望通过本文的分析,发现我国目前公允价值计量金融工具存在的缺陷,在借鉴国外的先进经验和计量技术的同时,提出符合我国计量实践的改进建议,能为今后公允价值更好地发挥其计量效用提供一点参考。本文按照“提出问题——分析问题——解决问题”的思路采用规范研究的方法通过对比分析再结合图表进行研究一共分为五部分：第一部分是引言。主要介绍的是本文的研究背景和意义,在对国内外的研究成果进行综述后,提出了本文的研究方法和思路并简单介绍了论文的基本结构。第二部分是本文的理论基础。首先阐述的是公允价值理论的发展历程,并详细界定公允价值的定义、特点及估值方法。随后对金融工具的概念和基本理论进行探讨,并对国际财务报告准则和美国财务会计准则中有关于金融工具应用公允价值的情况进行阐述。第三部分是公允价值在我国金融工具中应用时存在的问题进行理论分析,即公允价值的可靠性与可操作性不足、金融工具分类不明确、金融工具的公允价值难以获得以及公允价值计量易导致财务成果不实。针对我国金融工具运用公允价值计量的现状,不难分析出以上问题出现的原因可以分为以下五点：第一,我国的金融工具准则不完善；第二,公允价值可能成为盈余管理的工具；第三,会计人员整体素质不高；第四,我国市场环境和条件不够健全。之后的部分都是围绕着如何解决以上的问题,推进我国金融工具确认和计量的发展为中心展开研究。第四部分是国外金融工具公允价值计量研究的贡献和实践的经验。在结合我国国情的情况下借鉴国外的先进成果和经验,有助于推动我国金融工具公允价值计量的发展。第五部分是针对第三部分存在的问题提出了一些建议,可以概括为五个方面：第一,加强相关人员的培训,这里的相关人员包括会计人员、风险管理人员和各级管理人员；第二,改进公允价值估值技术,从估值模型到估值规则都应进一步完善；第三,构建完善的金融工具计量体系,其中涉及到金融工具的计量准则、金融工具的市场环境以及金融工具的信息披露；第四,建立金融工具风险管理机制；第五加强公允价值的审计制度,包括准则和方法的改进和完善。
[Abstract]:In 1970s, under the impact of floating exchange rate replacing fixed exchange rate and financial liberalization, the risk and uncertainty of financial market increased sharply. People began to question the rationality of measuring financial instruments by historical cost. In order to strengthen the standardization and supervision of financial instruments, how to incorporate financial instruments into accounting standards accounting. The scope, and how to properly reflect the impact of financial instruments on the accounting subject in the accounting system have become a hot topic in the field of accounting research, and also a challenging research problem. With the deepening of the research on fair value and financial instruments, the measurement of financial instruments is becoming more and more tendencies with the accounting standards making institutions of various countries. The fair value measurement attribute is introduced. After the outbreak of the subprime mortgage crisis, the fair value measurement attributes have been attacked by some financial institutions with heavy losses. The discussion of the fair value of the financial and accounting circles is unfolded again. For this reason, FASB and IASB quickly respond, revise the reclassification requirements of fair value gradation and financial instruments and so on. It has an important reference value for the development of China's accounting standards. It is consistent with international practice while combining our social and economic environment and accounting measurement environment.
The new accounting standards issued in China in February 15, 2006, the re use of fair value has become a great highlight of the new standards. The application of fair value is a symbol of the demand for economic development through analysis. Although there are still imperfect standards or practical difficulties in the use of fair value measurement, it can not reverse the fair value. Through the analysis of this paper, we hope to find the defects of the present fair value measurement financial instruments in our country. At the same time, we should draw on the advanced experience and measurement technology of foreign countries, and put forward some suggestions for improving the measurement practice of our country, which can provide a reference for the future fair value to improve the measurement utility.
This paper is divided into five parts according to the idea of "putting forward questions - analyzing problems - solving problems" by using the method of normative research, through comparative analysis and then combined with charts.
The first part is the introduction. It mainly introduces the background and significance of the study. After summarizing the research results at home and abroad, this paper puts forward the research methods and ideas of this paper and briefly introduces the basic structure of the paper.
The second part is the theoretical basis of this article. First, it expounds the development course of the fair value theory, and defines the definition, characteristics and valuation methods of fair value. Then it discusses the concept and basic theory of financial instruments, and makes fair use of the financial instruments in the international financial reporting standards and the American financial accounting standards. The situation of value is expounded.
The third part is the theoretical analysis of the problems existing in the application of fair value in China's financial instruments, that is, the reliability and operability of the fair value is insufficient, the classification of financial instruments is not clear, the fair value of financial instruments is difficult to obtain and the fair value measurement is easy to result in the unrealistic financial results. The current situation of value measurement can be divided into five points: first, our country's financial tool standards are not perfect; second, the fair value may become a tool for earnings management; third, the overall quality of the accountants is not high; fourth, our market environment and conditions are not perfect. Some of the following are all It is centered around how to solve the above problems and push forward the development of financial instruments recognition and measurement in China.
The fourth part is the experience of the contribution and practice of the research on the fair value measurement of foreign financial instruments. It is helpful to promote the development of the fair value measurement of the financial instruments of our country by drawing on the advanced achievements and experiences of foreign countries under the circumstances of the national conditions of our country.
The fifth part is to put forward some suggestions for the third part of the problem, which can be summed up in five aspects: first, to strengthen the training of relevant personnel, including accountants, risk managers and managers at all levels; second, improving the fair value estimation technology, from valuation model to valuation rule. Step by step; third, build a perfect measurement system of financial instruments, including the measurement standards of financial instruments, the market environment of financial instruments and information disclosure of financial instruments; fourth, establish the risk management mechanism of financial instruments; fifth to strengthen the fair value of the audit system, including the improvement and improvement of the standards and methods.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F830.42

【参考文献】