公允价值在上市公司的应用分析

发布时间：2018-06-14 12:59

本文选题：公允价值 + 上市公司　；参考：《东北财经大学》2013年硕士论文

【摘要】：随着国际经济一体化趋势不断演进,世界经济合作更加频繁,各国经济相融相生、相得益彰,这直接推动了国际会计核算标准和制度的统一。而我国作为WTO成员国,必须与国际会计准则统一或趋同。正因为如此,我国加快了会计准则的国际趋同步伐,2006年2月15日,财政部发布了基本准则,并陆续发布了具体准则、应用指南和解释公告,要求上市公司自2007年1月1日起施行,并鼓励其他企业执行。而公允价值计量属性的采用成为了我国企业会计准则实施的最大亮点,提高了会计信息的相关性和实效性,弥补了历史成本计量属性的缺点和不足。但目前我国还没有实施专门的公允价值准则体系,公允价值确认、计量和披露分散于具体的会计准则当中,而不同的准则对公允价值的确认、计量和披露存在着一定的差异和矛盾,缺少统一的规范和衡量标准,增大了上市公司利用公允价值进行盈余管理的空间。为解决这一问题,2012年5月31日,财政部下发了《企业会计准则第×号——公允价值计量(征求意见稿)》,要求在2012年8月17日之前将意见反馈至财政部会计司。由此可见,只有制定并实施统一的公允价值准则体系,才能发挥公允价值计量属性的真正优势,才能更好地服务于我国经济发展,才能做到与国际财务会计准则持续趋同。本文以2011年度上市公司披露的年报数据为研究对象,通过对上市公司涉及公允价值确认、计量和披露的总体情况和具体项目进行统计分析,指出公允价值在上市公司应用的问题并加以分析,针对问题提出相应的解决对策。本文共分六个部分：第一部分,绪论。主要介绍本文的研究背景及研究意义、公允价值理论和应用方面的国内外文献综述、研究内容与方法以及技术路线图。第二部分,公允价值应用的相关基础分析。一是公允价值准则基础分析,简要概括了美国公允价值准则、国际公允价值准则和我国公允价值准则征求意见稿。二是公允价值计量属性及优势分析,比较了公允价值与历史成本、重置成本、可变现净值和未来现金流量现值的关系,分析公允价值在真实反映企业财务状况和经营成果、企业资本保全以及在金融工具确认和计量方面的优势。三是企业会计准则基础分析,阐述了公允价值在长期股权投资、投资性房地产、非货币性资产交换、资产减值、债务重组、企业合并和金融工具确认和计量准则中的具体应用。第三部分,公允价值在上市公司应用情况的年报数据统计分析。一是公允价值在上市公司应用情况总体分析,通过具体数据分析公允价值在上市公司的应用范围和三个层次披露情况。二是公允价值在上市公司应用情况重点分析,通过具体数据分析公允价值在金融工具和投资性房地产方面产生的影响。三是公允价值在上市公司应用情况的深入分析,通过具体数据分析公允价值对全部和个别上市公司资产、负债和净利润的影响。第四部分,我国公允价值应用中存在的问题分析。一是公允价值应用的直接层面问题分析,通过上市公司数据分析得出公允价值应用范围不广泛、信息披露不够充分规范、存在盈余管理的问题,并进行深刻剖析。二是公允价值应用的会计人员层面问题分析,指出会计人员道德水准和专业能力方面存在的问题并进行细致分析。三是公允价值应用环境层面问题分析,通过上市公司数据分析得出公允价值应用的市场环境不成熟、审计环境不完善、资产评估环境不规范,并进行深刻剖析。第五部分,完善我国公允价值应用的相关对策。一是健全并有效实施公允价值应用的相关体系,指出只有尽快出台公允价值准则,并发布相关解释和应用指南,才能提高公允价值应用的可操作性,才能使公允价值的应用得到更好的发展。二是健全并有效实施公允价值应用的监管体系,指出应完善上市公司内部控制制度,加大执行力度,发挥公司治理效能；完善上市公司外部监管体系,统一监管部门制定法律法规的口径,明确权限和责任范围,加强协作,实现全方位外部监管。第六部分,结论和展望。总结全文内容,得出公允价值在上市公司应用的相关结论,说明本文研究分析的创新与贡献,对公允价值的应用前景进行预测。本文采用规范研究和数据统计分析相结合的方法,在阐述公允价值应用的相关研究基础上,通过统计2011年度上市公司披露年报中与公允价值相关的数据,加以分析,得出公允价值在上市公司应用方面的有关结论,针对数据和结论做进一步挖掘,进而提出公允价值在我国上市公司应用方面存在的问题以及完善我国公允价值应用的相关对策。本文创新主要体现在以下方面：第一,跟进会计准则的最新状态,及时对我国发布的《企业会计准则第×号——公允价值计量(征求意见稿)》进行分析和评述,指出了公允价值的定义、框架、内容与区别。第二,区分仅涉及和包含会计要素计量,将公允价值计量属性涉及的企业会计准则分别统计为19个和26个项目,并以一种复合形式呈现出来,较以往单一的简单统计模式具有更强的概括性和解释性。第三,在对上市公司年报数据统计分析时,能够从整体到局部,从重点到单项,从一般到特殊,并采用概略与详细分析相结合的方法,精准反映了公允价值在上市公司的应用情况,着力挖掘数据的内在逻辑和本质,揪出公允价值在上市公司应用方面存在的问题。在深刻剖析的基础上,从影响公允价值应用质量的角度提出了相关对策。
[Abstract]:With the continuous evolution of the international economic integration, the world economic cooperation is more frequent and the economies of all countries are mixed and mutually beneficial, which directly promotes the unification of international accounting standards and systems. China, as a member of WTO, must be unified or converge with international accounting standards. The pace of convergence, in February 15, 2006, the Ministry of Finance issued the basic guidelines, and issued specific guidelines, application guidelines and interpretations, requiring listed companies to implement from January 1, 2007 and encourage other enterprises to execute. The adoption of the fair value measurement attribute has become the biggest highlight of the implementation of Chinese enterprise accounting standards. The relevance and effectiveness of information make up the shortcomings and shortcomings of the historical cost measurement attribute, but at present, our country has not implemented a special fair value criterion system, the fair value confirmation, the measurement and disclosure are scattered in the specific accounting standards, and the identification, measurement and disclosure of the public value of different standards are certain. In order to solve this problem, in May 31, 2012, the Ministry of Finance issued a "enterprise accounting code number x - fair value measurement (solicit draft)" for solving this problem. In order to solve this problem, the opinion was asked to feed back to the money before August 17, 2012. It can be seen that only by making and implementing a unified fair value standard system can we give full play to the true advantages of the fair value measurement attribute, and can better serve the economic development of our country, and can achieve continuous convergence with the international financial and accounting standards.
This paper takes the annual reports published by Listed Companies in 2011 as the research object. Through the statistical analysis of the overall situation and specific items of the listed companies involving the fair value confirmation, measurement and disclosure, the paper points out the problems of the application of the fair value in the listed companies and analyzes the problems, and puts forward the corresponding solutions to the problems.
This article is divided into six parts:
The first part, introduction, mainly introduces the background and significance of the research, the domestic and foreign literature review of the theory and application of fair value, the content and method of the research, and the technical roadmap.
The second part, the basic analysis of the fair value application. First, the basic analysis of the fair value criterion, briefly summarized the American fair value criterion, the international fair value criterion and the fair value criterion of our country. Two is the analysis of the fair value measurement attribute and advantage, compared with the fair value and the historical cost, the replacement cost, the variable The relationship between the present value of net value and the present value of future cash flow, analyses the advantages of fair value in reflecting the financial situation and operating results of the enterprise, the preservation of enterprise capital and the confirmation and measurement of financial instruments. Three is the basic analysis of the accounting standards for enterprises, and expounds the fair value in the long term equity investment, the investment real estate, and the non monetary capital. The specific application of production exchange, asset impairment, debt restructuring, enterprise merger and financial instruments recognition and measurement standards.
The third part, the statistics and analysis of the annual report of the fair value of the listed companies. First, the general analysis of the application of the fair value in the listed companies, the application of the fair value in the listed company and the disclosure of the three levels through specific data. Two is the analysis of the application of the fair value in the listed companies, through the use of the fair value. Analysis of the impact of fair value on financial instruments and investment real estate. Three is an in-depth analysis of the application of fair value in listed companies, and the impact of fair value on the assets, liabilities and net profits of all and individual listed companies through specific data.
The fourth part is the analysis of the problems in the application of fair value in China. One is the analysis of the direct level of the fair value application, and through the analysis of the data of the listed companies, the application scope of the fair value is not wide, the information disclosure is not sufficiently standardized, the problem of earnings management exists, and the two is the accounting of the application of fair value. The analysis of the problem of personnel level points out the problems and detailed analysis of the moral and professional ability of accountants. Three it is the analysis of the environmental level of the fair value application. Through the analysis of the data of the listed companies, the market environment of the fair value application is not mature, the audit environment is not perfect, the asset evaluation environment is not standard, and the market is not standardized. A deep analysis.
The fifth part is to improve the relevant countermeasures of the application of fair value in our country. First, to improve and effectively implement the relevant system of the application of fair value. It is pointed out that only the fair value criterion is introduced as soon as possible, and the relevant interpretation and Application guide can be issued to improve the operability of the fair value application, so that the application of fair value can be better developed. Two is a sound and effective implementation of the application of the fair value of the regulatory system, pointed out that the internal control system of listed companies should be improved, strengthen the implementation of the corporate governance, play the effectiveness of corporate governance, improve the external supervision system of the listed companies, unified regulatory departments to formulate laws and regulations, clear the limits of rights and responsibilities, strengthen cooperation and realize all directions outside. Supervision.
The sixth part, conclusion and prospect, summarize the full text content, draw the relevant conclusions of the application of the fair value in the listed company, explain the innovation and contribution of this research and analysis, and predict the application prospect of the fair value.
On the basis of the relevant research on the application of fair value, the paper analyses the relevant data related to the fair value in the annual report of the listed companies in 2011, and draws a conclusion of the relevant conclusions of the fair value in the listed company, and makes the data and conclusions on the basis of the relevant research on the application of fair value. One step is to dig out the problems existing in the application of fair value in China's listed companies and the relevant countermeasures to improve the application of fair value in China.
The innovation of this article is mainly reflected in the following aspects:
First, follow up the latest state of accounting standards, analyze and comment on the "enterprise accounting standard XXX - fair value measurement (solicitation draft)" issued in China in time, and point out the definition, framework, content and difference of fair value.
Second, the distinction only involves and contains accounting factor measurement, and the accounting standards involved in the fair value measurement attribute are counted into 19 and 26 items respectively, and they are presented in a compound form, which is more generality and interpretative than the single simple statistical model in the past.
Third, in the statistics and analysis of the annual reports of listed companies, it can be from the whole to the part, from the key to the single item, from the general to the special, and by the combination of general and detailed analysis. It accurately reflects the application of the fair value in the listed companies, and tries to excavate the intrinsic logic and essence of the data, and draws the fair value in the listed company. On the basis of deep analysis, the paper puts forward relevant countermeasures from the perspective of affecting the quality of fair value application.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F276.6

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