公允价值会计与投资者保护

发布时间：2018-02-09 15:55

本文关键词： 公允价值会计投资者保护真实与公允决策有用性　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济社会风云诡谲，投资者作决策时面临的不确定性增大，，对会计信息系统提出了更高的要求，基于价值和现值理念、面向风险和不确定性、面向市场、面向现在和未来的公允价值会计天然具有保护投资者的优越性能，已替代历史成本会计，成为21世纪会计主流模式。在总结国内外公允价值会计与投资者保护及二者关系研究成果的基础上，以市场环境的不确定性和会计目标的决策有用观为切入点，从会计信息需求和供给两个维度对公允价值会计投资者保护功能进行研究，得出的主要结论是：第一，公允价值会计与投资者保护是互动共生的关系，公允价值的作用在于增进投资者可获取的会计信息的质量，投资者保护思想则推动公允价值在会计中的全面应用；第二，公允价值会计在投资者决策的两个阶段分别发挥定价功能和治理功能；第三，公允价值会计能全面保护投资者的知情权、决策权和收益权。本文主要创新之处是研究内容和研究视角新颖：第一，从市场环境的不确定性和会计目标的决策有用性出发，推演了公允价值会计是逻辑一致、前后一贯的体系；第二，从需求和供给两方面进行分析，继而得出核心结论——公允价值会计是实现投资者保护的必然选择。作为在全球范围内得到广泛重视和运用的会计计量属性，公允价值在我国准则和实务中的应用有很大的提升空间，进一步扩大公允价值的运用范围，既满足投资者决策的需要，也是我国日趋成熟的市场经济的要求。
[Abstract]:The economic and social circumstances are treacherous, and the uncertainty that investors face in making decisions increases, which puts forward higher requirements for accounting information systems, based on the concept of value and present value, facing risks and uncertainties, and facing the market. The fair value accounting for the present and the future naturally has the superior performance of protecting investors and has replaced historical cost accounting and become the mainstream accounting mode in 21th century. On the basis of summarizing the research results of fair value accounting and investor protection at home and abroad and the relationship between them, and taking the uncertainty of market environment and the view of decision usefulness of accounting objectives as the breakthrough point, This paper studies the investor protection function of fair value accounting from the two dimensions of accounting information demand and supply. The main conclusions are as follows: first, fair value accounting and investor protection are interactive and symbiotic. The function of fair value is to improve the quality of accounting information available to investors, while the idea of investor protection promotes the full application of fair value in accounting. Fair value accounting exerts pricing function and governance function in the two stages of investors' decision-making. Thirdly, fair value accounting can fully protect investors' right to know, make decision and benefit. The main innovation of this paper is that the research content and perspective are novel: first, proceeding from the uncertainty of market environment and the usefulness of accounting objectives, the author deduces that fair value accounting is a logical consistent and consistent system. This paper analyzes the demand and supply, and then draws the core conclusion that fair value accounting is the inevitable choice to realize investor protection. As an accounting measurement attribute that has been widely paid attention to and applied in the global scope, the application of fair value in China's standards and practice has great room for improvement, and further expand the scope of the use of fair value. It not only meets the needs of investors' decision-making, but also is the requirement of our country's maturing market economy.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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