公允价值应用的中外比较

发布时间：2018-03-24 18:04

本文选题：公允价值　切入点：差异比较　出处：《财政部财政科学研究所》2013年硕士论文

【摘要】：进入21世纪以来,随着以互联网为特征的高科技的迅速发展,国际间的跨国贸易快速增长,与之同时,许多跨国公司也迅速成长,跨国企业之间的交流日益频繁。在这一背景下,国与国之间会计准则的趋同也呈现出较为快速的发展态势。作为一个促进国际会计准则趋同的国际组织,于1972年成立的国际会计准则委员会IASC(现改组为国际会计准则理事会IASB),迄今为止已先后发布了40项核心准则,有力的促进了国际会计准则的趋同,对跨国经济交流起到了良好的促进作用。会计准则的国际趋同是会计准则制定的发展方向。随着世界经济的交往日益增多,国与国之间会计制度的可比性成为经济交往的客观要求。在这样的情况下,各国纷纷采取了会计准则趋同的策略。截止目前,美国、欧盟、中国以及其他国家均实现了与国际会计准则的完全采纳或趋同。2002年,美国FASB便与IASB签订谅解备忘录,承诺实现会计准则的完全可比。而欧盟则是最先与国际会计准则接轨的地区,从2005年起,在欧盟上市的公司就逐渐采用了国际会计准则体系进行相关计量。而中国、日本、加拿大等国家和地区也逐步实现了与国际会计准则的趋同。可以说,各国会计准则的趋同将是未来会计准则制定的大势所趋,因此,我国必须在会计准则趋同的发展过程中做出自己相应的决策。在国际会计准则趋同的进程中,最为关键的是计量模式的趋同。国际会计准则理事会在计量模式的选择上,越来越广泛的应用公允价值进行计量是其最为主要的决策之一在国际会计准则以及各国的会计准则中,将会越来越多的使用公允价值进行相关计量。而我国对于公允价值的应用较为反复,但最终于2006年制定的新会计准则确定了我国与国际会计准则趋同的原则,而公允价值的推广应用也成为其必然。但是,由于我国市场环境等方面与其他发达国家存在显著的差异,我国的会计准则在公允价值的应用中并没有完全遵照国际财务会计准则,而是进行了适度的修改,这成为我国财务会计准则与国际财务会计准则最为主要的差异之一。本文首先对公允价值的相关研究进行了总结回顾,在此基础上深入探讨了公允价值的基本理论以及其具体应用,并进行金融工具和其他项目公允价值应用的国际比较。然后以北辰实业为案例,阐述了不同的计量模式对于公司财务的影响,提出了企业运用不同计量模式的动因,并在此基础上提出了我国与国际会计准则关于公允价值的会计准则存在差异的原因,并结合我国的实际情况,提出了完善我国公允价值会计制度的意见建议。
[Abstract]:Since the beginning of the 21st century, with the rapid development of high technology characterized by the Internet, the international transnational trade has grown rapidly. At the same time, many multinational corporations have also grown rapidly. In this context, the convergence of accounting standards among countries is also showing a relatively rapid development trend. As an international organization to promote convergence of international accounting standards, The IASC (International Accounting Standards Board), which was established in 1972, has published 40 core standards so far, which has promoted the convergence of international accounting standards. It has played a good role in promoting transnational economic exchanges. The international convergence of accounting standards is the developing direction of accounting standards formulation. With the increasing exchanges in the world economy, the comparability of accounting systems between countries becomes the objective requirement of economic exchanges. In such cases, So far, the United States, the European Union, China and other countries have all realized the complete adoption or convergence with international accounting standards. In 2002, the United States FASB signed a memorandum of understanding with IASB. Since 2005, companies listed in the European Union have gradually adopted the International Accounting Standards (IAS) system for measurement. Canada and other countries and regions have gradually realized convergence with international accounting standards. It can be said that the convergence of accounting standards among countries will be the general trend of accounting standards in the future. China must make its own decision in the process of convergence of accounting standards. In the process of convergence of international accounting standards, the most important thing is the convergence of measurement models. More and more widely used fair value measurement is one of its most important decisions in the International Accounting Standards and national accounting standards. The fair value will be used more and more to measure the fair value. But the new accounting standards, which were formulated in 2006, confirm the principle of convergence between China and international accounting standards. The popularization and application of fair value is inevitable. However, due to the significant differences between China's market environment and other developed countries, In the application of fair value, China's accounting standards have not fully complied with the international financial accounting standards, but have been modified moderately, which has become one of the most important differences between our financial accounting standards and international financial accounting standards. Firstly, this paper summarizes and reviews the relevant research on fair value, and then discusses the basic theory of fair value and its specific application. Then taking Beichen Industry as an example, this paper expounds the influence of different measurement models on corporate finance, and puts forward the motivation for enterprises to use different measurement models. On this basis, the author puts forward the reasons for the differences between China and the international accounting standards on fair value, and puts forward some suggestions on how to perfect the fair value accounting system of our country according to the actual situation of our country.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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