公允价值会计及其价值相关性研究
发布时间：2018-08-06 20:40
【摘要】：公允价值计量作为一种能代表未来、面向21世纪的会计计量模式,是一个非常有意义、值得研究的选题。公允价值在我国的应用一波三折,到2007年我国新会计准则重新引入公允价值计量,2008年发生了全球金融危机,2009年我国逐步走出金融危机阴影。在这样的背景下,本文运用理论分析和实证检验的方法探讨了公允价值会计在我国资本市场应用中的价值相关性问题,有关的研究结论可以为准则制定机构下一步的会计改革工作提供参考。 本文文献综述发现国内关于公允价值的研究主要集中在规范研究,实证研究少之又少,而国外主要集中在实证研究上,特别是公允价值的价值相关性研究方面,这为我国开展实证研究提供了方法指导,于是在现有数据足量的情况下可以借助国外实证研究方法探讨一直处于争论中的问题：公允价值在我国实际运用中是否具有价值相关性。 由于公允价值在我国的发展并不长,于是本文先具体阐述了公允价值的基础理论,为后文研究公允价值在我国实际应用中的价值相关性研究提供理论基础。本文主要阐明FASB、IASB和我国新准则对公允价值的定义,大体上表现出一定的趋同性；公允价值计量与其他计量属性相互联系,并非独立；公允价值的三级层级理论和主要计量方法；公允价值具有可靠性和相关性的会计信息质量特征,是可靠性和相关性的观念融合。 然后本文在准则层面深入分析公允价值在准则中的应用,以及按照准则的规定公允价值计量会对财务报表产生怎样的影响,本文主要从金融工具确认和计量、投资性房地产、非货币性资产交换、债务重组、企业合并五个方面重点分析,可以看出公允价值计量对财务报表各项目确实产生很大影响,为理解公允价值的价值相关性提供理论依据。 而后本文实证探讨公允价值在实际应用中是否确实表现出价值相关性,主要采用实证研究方法,本文选取金融保险行业上市公司2009—2011年年报数据及2010—2012年半年报数据为样本,利用SPASS17.0统计软件,通过对样本数据采用价格模型进行实证研究,得出结论是将公允价值逐步从模型自变量中分离出来,模型拟合度逐步提高,公允价值在实际应用中确实表现出一定的价值相关性。 最后为了公允价值在我国更好的应用,本文提出了制定单独的公允价值计量准则、完善公允价值运用的市场条件、建立公允价值审计制度、提高会计从业人员的职业道德水平及专业技能等对策建议。
[Abstract]:As a kind of accounting measurement model which can represent the future and face the 21st century, fair value measurement is a very meaningful and worthy topic to study. The application of fair value in China has been in a series of twists and turns. In 2007, the new accounting standards of our country reintroduced fair value measurement. In 2008, the global financial crisis occurred, and in 2009, China gradually stepped out of the shadow of financial crisis. Under this background, this paper discusses the value relevance of fair value accounting in the application of capital market in China by using the methods of theoretical analysis and empirical test. The conclusions can be used as a reference for the next accounting reform of standard-setting organizations. In this paper, we find that the domestic research on fair value is mainly focused on the normative research, but the empirical research is rare, while the foreign countries mainly focus on the empirical research, especially on the value correlation of fair value. This has provided the method guidance for our country to carry out the empirical research. Therefore, under the condition that the existing data is sufficient, we can use the empirical research methods of foreign countries to discuss the problem that has been in dispute all the time: whether fair value has value relevance in the actual application of our country. Since the development of fair value in our country is not long, this paper first elaborates the basic theory of fair value, which provides the theoretical basis for the later research on the value correlation of fair value in the practical application of our country. This paper mainly expounds the definition of fair value in FASBANIASB and the new standard of our country, which shows some convergence on the whole; fair value measurement is not independent of other metrological attributes, and the three-level theory and main measurement method of fair value; Fair value has the characteristics of reliability and relativity in accounting information quality, which is the fusion of reliability and relativity. Then, this paper deeply analyzes the application of fair value in the standard, and how the fair value measurement will affect the financial statements according to the standard, this paper mainly from the financial instruments recognition and measurement, investment real estate, By analyzing the five aspects of non-monetary asset exchange debt reorganization and enterprise merger we can see that fair value measurement does have a great impact on the items of financial statements and provides a theoretical basis for understanding the value correlation of fair value. Then this paper empirically discusses whether fair value really shows value relevance in the practical application, mainly adopts the empirical research method. In this paper, the financial insurance industry listed companies 2009-2011 annual report data and 2010-2012 semi-annual report data as a sample, using SPASS17.0 statistical software, through the sample data using price model for empirical research. The conclusion is that the fair value is gradually separated from the independent variables of the model and the fitting degree of the model is improved step by step. The fair value does show a certain value correlation in the practical application. Finally, for the better application of fair value in our country, this paper puts forward to establish a separate fair value measurement standard, perfect the market conditions of fair value application, and establish fair value audit system. To improve the professional ethics and professional skills of accounting professionals and other countermeasures.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233
本文编号：2168926
[Abstract]:As a kind of accounting measurement model which can represent the future and face the 21st century, fair value measurement is a very meaningful and worthy topic to study. The application of fair value in China has been in a series of twists and turns. In 2007, the new accounting standards of our country reintroduced fair value measurement. In 2008, the global financial crisis occurred, and in 2009, China gradually stepped out of the shadow of financial crisis. Under this background, this paper discusses the value relevance of fair value accounting in the application of capital market in China by using the methods of theoretical analysis and empirical test. The conclusions can be used as a reference for the next accounting reform of standard-setting organizations. In this paper, we find that the domestic research on fair value is mainly focused on the normative research, but the empirical research is rare, while the foreign countries mainly focus on the empirical research, especially on the value correlation of fair value. This has provided the method guidance for our country to carry out the empirical research. Therefore, under the condition that the existing data is sufficient, we can use the empirical research methods of foreign countries to discuss the problem that has been in dispute all the time: whether fair value has value relevance in the actual application of our country. Since the development of fair value in our country is not long, this paper first elaborates the basic theory of fair value, which provides the theoretical basis for the later research on the value correlation of fair value in the practical application of our country. This paper mainly expounds the definition of fair value in FASBANIASB and the new standard of our country, which shows some convergence on the whole; fair value measurement is not independent of other metrological attributes, and the three-level theory and main measurement method of fair value; Fair value has the characteristics of reliability and relativity in accounting information quality, which is the fusion of reliability and relativity. Then, this paper deeply analyzes the application of fair value in the standard, and how the fair value measurement will affect the financial statements according to the standard, this paper mainly from the financial instruments recognition and measurement, investment real estate, By analyzing the five aspects of non-monetary asset exchange debt reorganization and enterprise merger we can see that fair value measurement does have a great impact on the items of financial statements and provides a theoretical basis for understanding the value correlation of fair value. Then this paper empirically discusses whether fair value really shows value relevance in the practical application, mainly adopts the empirical research method. In this paper, the financial insurance industry listed companies 2009-2011 annual report data and 2010-2012 semi-annual report data as a sample, using SPASS17.0 statistical software, through the sample data using price model for empirical research. The conclusion is that the fair value is gradually separated from the independent variables of the model and the fitting degree of the model is improved step by step. The fair value does show a certain value correlation in the practical application. Finally, for the better application of fair value in our country, this paper puts forward to establish a separate fair value measurement standard, perfect the market conditions of fair value application, and establish fair value audit system. To improve the professional ethics and professional skills of accounting professionals and other countermeasures.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233
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