公允价值对会计信息质量的影响研究

发布时间：2018-04-15 19:52

本文选题：会计信息质量 + 公允价值　；参考：《山西财经大学》2013年硕士论文

【摘要】：长期以来，历史成本一直是财务会计的一种主要计量属性，但是随着市场经济的迅速发展，资本市场的日渐完善和股权分散程度的提高，以及财务会计目标由受托责任观向决策有用观转变，以历史成本计量的会计信息由于相关性和及时性较弱，无法满足信息使用者的需求，因而遭到社会各界的质疑。而公允价值由于更能客观地反映资产和负债的真实价值，其决策相关性更强，从而备受信息使用者青睐。2006年2月15日财政部颁布了《企业会计准则》，进一步拓展了我国会计理论与实务，尤其是扩大了公允价值的运用范围和力度，这标志着我国会计准则实现与国际会计准则的实质趋同。然而美国次贷危机引发的金融危机再次将公允价值推上风口浪尖，引发人们对公允价值的争论和质疑。那么究竟应如何认识和评价公允价值？公允价值会对会计信息质量产生什么样的影响？这正是本文所要研究的问题。本文采用规范研究和案例研究相结合的方法。首先介绍了会计信息质量和公允价值的相关理论，其次从会计计量方面着手，论述了公允价值计量属性对会计信息质量的影响，然后结合我国上市公司的案例进行分析，得出了公允价值计量可以基本消除利得交易，增强会计信息透明度，提高会计信息的相关性，从而增强会计信息的决策有用性的基本结论。最后，就当前我国公允价值计量在应用中存在的问题进行了论述，，并有针对性地提出了改进建议。
[Abstract]:For a long time, historical cost has been one of the main measurement attributes of financial accounting. However, with the rapid development of market economy, the capital market is becoming more and more perfect and the degree of equity dispersion is increasing.As well as the change of financial accounting objective from fiduciary responsibility to decision-making usefulness, the accounting information measured by historical cost is unable to meet the needs of information users because of its weak relevance and timeliness, so it has been questioned by all walks of life.Because fair value can objectively reflect the real value of assets and liabilities, its decision-making is more relevant.On February 15, 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises, which further expanded the accounting theory and practice in our country, especially the scope and intensity of the application of fair value.This marks the realization of China's accounting standards and international accounting standards the substantive convergence.However, the financial crisis caused by the subprime mortgage crisis in the United States has once again pushed fair value to the top of the wave, causing people to debate and question the fair value.So how to recognize and evaluate the fair value?What impact will fair value have on the quality of accounting information?This is precisely the question that this text wants to study.This paper adopts the method of combining normative research with case study.This paper first introduces the relevant theories of accounting information quality and fair value, then discusses the influence of fair value measurement attribute on accounting information quality from accounting measurement, and then analyzes the case of listed companies in China.It is concluded that fair value measurement can basically eliminate profitable transactions, enhance the transparency of accounting information, improve the relevance of accounting information, and thus enhance the usefulness of accounting information decision-making.Finally, the paper discusses the problems existing in the application of fair value measurement in China, and puts forward some suggestions for improvement.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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