会计准则中的公允价值原则在中国的运用研究

发布时间：2018-07-04 10:07

本文选题：公允价值 + 必要性　；参考：《新疆大学》2013年硕士论文

【摘要】：20世纪以来，金融工具以及衍生金融工具大量产生，并且得到广泛运用。我国自加入WTO以来，在WTO规则范围内逐渐与国际趋同。会计方面的发展就是其中之一。本文从会计法律法规中挑选公允价值这一原则进行探讨。这也是本文的创新点所在，即本文对于公允价值的研究是从法律法规的角度而不是从会计计量这一角度。在研究方法上本文使用了对比研究、理论阐述以及文献法等等多种研究方法。在结构上本文分为三个部分：第一部分阐述的是公允价值在我国运用的必要性。该部分主要包括公允价值的最早在法律中的产生、公允价值的概念以及公允价值在我国运用的相关条件的成熟；第二部分阐述的是公允价值在我国运用过程中可能出现的一些问题；第三部分是根据第二部分出现的问题，，提出完善我国公允价值相关法律法规的建议。通过这几个方面对于公允价值的阐述，给出自己的结论，即公允价值的运用会存在一些问题，但是这些问题并不是我们放弃它的原因，我们应当找出它在发展的过程中可能存在的问题，并找出相应的对策，让它更好的为我们服务。
[Abstract]:Since the 20 th century, financial instruments and derivative financial instruments have been produced and widely used. Since China joined the WTO, it has gradually converged with the international one within the scope of WTO rules. The development of accounting is one of them. This paper discusses the principle of selecting fair value from accounting laws and regulations. This is the innovation of this paper, that is, the study of fair value is from the perspective of laws and regulations, not from the perspective of accounting measurement. In the research methods, this paper uses a variety of research methods, such as comparative study, theoretical elaboration and literature method. The structure of this paper is divided into three parts: the first part is the necessity of fair value in our country. This part mainly includes the emergence of fair value in law, the concept of fair value and the maturity of the relevant conditions of fair value in our country. The second part is about some problems that may appear in the process of fair value application in China. The third part is based on the second part of the problems, put forward suggestions to improve the relevant laws and regulations of fair value in our country. Through the elaboration of the fair value in these aspects, the author gives his own conclusion that there will be some problems in the use of fair value, but these problems are not the reason why we give it up. We should find out its possible problems in the process of development, and find out the corresponding countermeasures, so that it can better serve us.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.26

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