我国公允价值披露相关研究

发布时间：2018-03-19 07:11

本文选题：公允价值　切入点：披露体系　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的发展，世界经济格局发生了翻天覆地的变化，由此而引发的会计环境的变化也是巨大的。面对越来越复杂的会计计量需求，以历史成本为主的会计计量已经远远不能满足目前的计量需要了。2007年颁布的新会计准则使我国的会计计量翻开了新的一页，其中的一项就是公允价值计量属性的引入。目前我国公允价值的运用还处于初级阶段，尚不成熟，会计计量、披露和报告等各个方面都会因为公允价值的引入而产生变化甚至导致计量结果的巨大差异。同时公允价值计量本身就很复杂，不同情况下采用不同的计量基础，产生的结果也大不相同，这些都会对报表使用者产生不同影响。所以，在我国公允价值计量还不成熟的前提下，如何恰当的使用公允价值计量使其披露的信息达到预期有效性，如何选择披露信息的方式和内容，这些问题都值得我们深思。国外许多国家如欧美等引入公允价值较早，他们对公允价值的运用和监管有较为成熟的经验。主要原因是发达国家有成熟的市场环境作为基础，公允价值运用起来就比较灵活，对公允价值的监管也更加容易。而我们国家由于处在特殊的历史时期，显然是不具备这种条件的，所以国内大部分的学者认为历史成本不能抛弃，公允价值的引入要适度，两者要相互结合。不能盲目的借鉴其他国家的经验，，而要对按照公允价值计量的项目进行严格限制。本文主要是在相关理论的基础上分析了公允价值计量属性在实际运用过程中所表现出的优缺点，结合当前热门话题金融危机，指明了我国现阶段公允价值信息披露的现状和存在的问题，提出了一些改进我国公允价值披露制度的建议。首先要完善我国公允价值应用的市场环境，培育健全的市场体系，这是公允价值赖以生存的基础。其次要完善公允价值计量体系，只有在正确的理论指导下实践才能获得成功。而会计从业人员是公允价值的直接操作者，他们素质的高低则直接关系到公允价值计量能否在我国得到推广。最重要的是相关政府机构要制定完善的准则指引，明确公允价值计量的方法、范围等模棱两可的地方，同时加强监管保证公允价值信息的可靠性。
[Abstract]:With the development of economic globalization, the world economic pattern has changed dramatically, and the accounting environment has changed greatly. Accounting measurement, which is based on historical cost, is far from meeting the needs of current measurement. The new accounting standards promulgated in 2007 have turned a new page on accounting measurement in our country. One of them is the introduction of fair value measurement attribute. At present, the use of fair value in our country is still in the primary stage, not yet mature, accounting measurement, Various aspects such as disclosure and reporting can change because of the introduction of fair value and even lead to huge differences in measurement results. At the same time, fair value measurement itself is very complex, and different measurement basis is used in different situations. The results are also very different, which will have different effects on the users of the statements. Therefore, under the premise of immature fair value measurement in China, how to properly use fair value measurement to achieve the expected effectiveness of the disclosed information, How to choose the way and content of information disclosure, these problems are worth our thinking. Many foreign countries, such as Europe and the United States, introduced fair value earlier. They have more mature experience in the application and supervision of fair value. The main reason is that developed countries have mature market environment as the basis. The use of fair value is more flexible, and the regulation of fair value is easier. Our country is obviously not equipped with this condition because it is in a special historical period. Therefore, most domestic scholars believe that the historical cost can not be abandoned, the introduction of fair value should be moderate, the two should be combined with each other. We should not blindly learn from the experience of other countries, but should strictly limit the items measured according to fair value. Based on the relevant theories, this paper analyzes the advantages and disadvantages of the fair value measurement attributes in the practical application process, combined with the current hot topic of the financial crisis, This paper points out the present situation and existing problems of fair value information disclosure in our country, and puts forward some suggestions to improve the fair value disclosure system in our country. Firstly, we should perfect the market environment of fair value application in our country and foster a sound market system. This is the basis for the survival of fair value. Secondly, it is necessary to perfect the fair value measurement system. Only under the guidance of correct theory can we succeed. Accounting practitioners are the direct operators of fair value. Their quality is directly related to whether fair value measurement can be popularized in our country. The most important thing is that relevant government agencies should formulate perfect guidelines, clarify the methods and scope of fair value measurement, and so on. At the same time, strengthen supervision to ensure the reliability of fair value information.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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