应用公允价值会计的市场环境研究

发布时间：2018-10-29 15:42

【摘要】：会计环境的重要性在任何时候无论怎么强调都不过分公允价值是国际会计前沿问题，对公允价值会计理论和方法的研究与运用都不可能脱离市场环境这一最根本的会计环境市场环境是公允价值会计问题的逻辑起点，不同市场环境下的公允价值计量与披露问题是公允价值应用中的重中之重随着2012年5月17日我国财政部ǎ企业会计准则第号公允价值计量（征求意见稿）ǐ的发布，公允价值在我国的应用前景更加广阔目前，人们对应用公允价值会计的市场环境仍存在诸多模糊的认识，澄清这些模糊的认识并全面研究应用公允价值会计的市场环境问题是当务之急！计量是会计的核心，本文在总结国内外公允价值会计研究成果的基础上，主要以公允价值计量为切入点，对应用公允价值会计的市场环境进行了较为深入的分析笔者认为：第一，公允价值可以产生于任何存在有序交易的市场，以及主体可以模拟出有序交易的市场，它与市场活跃程度无关；第二，应用公允价值会计的市场环境并不如我们想象的复杂，在对活跃市场与非活跃市场进行识别的过程中有着内在规律可循；第三，我国市场环境的特殊性对公允价值的应用而言有利也有弊，市场经济越发展，公允价值会计越重要，，我国等新兴及转型经济国家应用公允价值会计的市场环境会越来越好，公允价值会计的作用也将越来越大本文的创新点在于形成了市场环境因素影响公允价值估值的路径图，构建了识别应用公允价值会计的市场环境的常用指标，以此为基础探讨了不同市场环境的识别方法，并对我国的市场环境进行了深入分析本文的相关研究将有助于建立公允价值会计理论和方法研究与实践运用之间的互通渠道，促进公允价值的全面应用
[Abstract]:The importance of the accounting environment cannot be overemphasized at any time when fair value is a frontier issue for international accounting. The research and application of fair value accounting theory and method can not be separated from the market environment, which is the logical starting point of fair value accounting. The issue of fair value measurement and disclosure in different market environments is the most important issue in the application of fair value. Along with the release of the first fair value measurement (solicitation draft) of the Accounting Standards for Enterprises of China's Ministry of Finance on May 17, 2012, the fair value measurement and disclosure are the most important issues in the application of fair value. The application prospect of fair value in our country is wider. At present, people still have a lot of vague understanding about the market environment of applying fair value accounting. It is urgent to clarify these vague understandings and to study the market environment of fair value accounting in an all-round way. Measurement is the core of accounting. On the basis of summarizing the research results of fair value accounting at home and abroad, this paper mainly takes fair value measurement as the breakthrough point. This paper makes a deep analysis of the market environment of applying fair value accounting. Firstly, the fair value can be produced in any market where there is an orderly transaction, and the subject can simulate the market of an orderly transaction. It has nothing to do with market activity; Second, the market environment of applying fair value accounting is not as complicated as we think, and there are inherent laws in the process of identifying active and inactive markets. Third, the particularity of the market environment in our country has both advantages and disadvantages for the application of fair value. The more the market economy develops, the more important is fair value accounting. The market environment for fair value accounting in emerging and transition economies such as China will be getting better and better. The function of fair value accounting will also be more and more great. The innovation of this paper lies in the formation of the road map of market environmental factors influencing fair value valuation, and the construction of common indicators to identify the market environment in which fair value accounting is applied. On this basis, this paper discusses the identification methods of different market environments, and makes a thorough analysis of the market environment in China. The relevant research in this paper will be helpful to establish an interworking channel between the research and practical application of fair value accounting theory and methods. Promoting the full application of fair value
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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