公允价值在上市公司财务报表中的应用研究
发布时间：2019-01-09 10:31
【摘要】：为了与国际会计准则接轨，我国财政部于2006年2月15日公布了新的企业会计准则，与旧准则比较，新准则的特点之一是扩大了公允价值的应用范围，并结合我国的实际国情谨慎地引入到各具体准则中然而，2008年初，由美国次贷危机引起的金融危机严重阻碍了全球经济的发展，许多金融界的学者将矛头指向了公允价值，认为公允价值的广泛应用是这次金融危机爆发的根源经过会计界学者的努力，，公允价值得以保留，因为公允价值引入财务会计与财务报表是金融创新的必然结果，它的存在与发展不以个人的好恶为转移，金融危机的爆发说明公允价值的应用还不成熟，应该进行改革，但不能为此将公允价值摒弃 本文首先回顾了国内外学者对公允价值的相关研究，探讨了公允价值从产生到实践应用的历史必然性；其次介绍了公允价值的相关理论，包括会计计量属性的种类和公允价值的确定，为理论分析和实证分析奠定了基础；然后通过奥尔森剩余收益估值模型，利用SPSS分析工具，根据2002-2010年CCER数据库中上市公司的财务数据，研究每股净资产每股收益和每股股价之间的关系，以验证公允价值引入后是否可以提高财务报表的相关性，并通过分析肯定了公允价值的可靠性；最后，通过分析认为公允价值引入新会计准则提高了财务报表的相关性和可靠性，但公允价值的实际应用还需要进一步的完善
[Abstract]:In order to conform to the international accounting standards, the Ministry of Finance published the new accounting standards for enterprises on February 15, 2006. Compared with the old standards, one of the characteristics of the new standards is to expand the scope of application of fair value. According to the actual situation of our country, the financial crisis caused by the subprime mortgage crisis in the United States seriously hindered the development of the global economy at the beginning of 2008, and many scholars in the financial circles pointed the spearhead at fair value. The author thinks that the wide application of fair value is the root of the financial crisis, and the fair value can be preserved through the efforts of accounting scholars, because the introduction of fair value into financial accounting and financial statements is the inevitable result of financial innovation. Its existence and development are not transferred to the likes and dislikes of individuals. The outbreak of the financial crisis shows that the application of fair value is not yet mature and should be reformed. However, we can not abandon the fair value in this paper. Firstly, we review the relevant research on fair value at home and abroad, and discuss the historical inevitability of fair value from its emergence to practical application. Secondly, it introduces the relevant theories of fair value, including the category of accounting measurement attribute and the determination of fair value, which lays a foundation for theoretical analysis and empirical analysis. Then by using the Olson residual income valuation model and the SPSS analysis tool, according to the financial data of listed companies in the CCER database from 2002 to 2010, the relationship between EPS and share price is studied. In order to verify whether the fair value can improve the relevance of financial statements after the introduction of fair value, and through the analysis to confirm the reliability of fair value; Finally, it is concluded that the introduction of new accounting standards to fair value improves the relevance and reliability of financial statements, but the practical application of fair value needs further improvement.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F231.5;F832.51;F224
本文编号：2405504
[Abstract]:In order to conform to the international accounting standards, the Ministry of Finance published the new accounting standards for enterprises on February 15, 2006. Compared with the old standards, one of the characteristics of the new standards is to expand the scope of application of fair value. According to the actual situation of our country, the financial crisis caused by the subprime mortgage crisis in the United States seriously hindered the development of the global economy at the beginning of 2008, and many scholars in the financial circles pointed the spearhead at fair value. The author thinks that the wide application of fair value is the root of the financial crisis, and the fair value can be preserved through the efforts of accounting scholars, because the introduction of fair value into financial accounting and financial statements is the inevitable result of financial innovation. Its existence and development are not transferred to the likes and dislikes of individuals. The outbreak of the financial crisis shows that the application of fair value is not yet mature and should be reformed. However, we can not abandon the fair value in this paper. Firstly, we review the relevant research on fair value at home and abroad, and discuss the historical inevitability of fair value from its emergence to practical application. Secondly, it introduces the relevant theories of fair value, including the category of accounting measurement attribute and the determination of fair value, which lays a foundation for theoretical analysis and empirical analysis. Then by using the Olson residual income valuation model and the SPSS analysis tool, according to the financial data of listed companies in the CCER database from 2002 to 2010, the relationship between EPS and share price is studied. In order to verify whether the fair value can improve the relevance of financial statements after the introduction of fair value, and through the analysis to confirm the reliability of fair value; Finally, it is concluded that the introduction of new accounting standards to fair value improves the relevance and reliability of financial statements, but the practical application of fair value needs further improvement.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F231.5;F832.51;F224
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