公允价值层级披露与会计信息风险相关性研究

发布时间：2018-06-08 17:09

  本文选题：公允价值层级 + 会计信息风险　； 参考：《财经问题研究》2017年12期

【摘要】：公允价值以其能够真实反映交易实质、及时提供相关价值信息的优势而在财务报告中被广泛应用,但其计量信息的可靠性问题也是人们关注的重点。为了规范企业公允价值的计量和披露,提高会计信息质量,财政部于2014年1月发布了《企业会计准则第39号——公允价值计量》,以准则的形式进一步明确要求企业分层级计量和披露以公允价值计量的资产或负债。研究公允价值分层计量在我国的应用情况,以此来发现实践中的问题,对公允价值计量准则的进一步完善和合理运用至关重要。本文以我国沪深两市A股金融行业上市公司为对象,研究不同层级的以公允价值计量的资产或负债的信息风险之间存在的差距,同时分析信息环境对上述差距的影响,针对存在的问题,提出相应的改进建议。
[Abstract]:Fair value is widely used in financial reports because it can reflect the essence of transactions and provide relevant value information in time. However, the reliability of measurement information is also the focus of attention. In order to standardize the measurement and disclosure of the fair value of enterprises and improve the quality of accounting information, In January 2014, the Ministry of Finance issued the Accounting Standards for Enterprises No. 39-Fair value Measurement, which requires enterprises to measure and disclose assets or liabilities at fair value. It is very important to study the application of fair value stratified measurement in China to find out the problems in practice, which is of great importance to the further improvement and rational application of fair value measurement standards. This paper studies the gap between the information risk of assets or liabilities measured by fair value at different levels, and analyzes the influence of information environment on the above gap, taking the listed companies of A-share financial industry in Shanghai and Shenzhen stock markets as the object. In view of the existing problems, the corresponding improvement suggestions are put forward.
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;武汉大学经济与管理学院;
【分类号】：F275
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本文编号：1996557