公允價(jià)值在新會計(jì)準(zhǔn)則中的應(yīng)用

13000字

摘要 公允價(jià)值是會計(jì)計(jì)量屬性發(fā)展的必然趨勢，2006年財(cái)政部頒布的《新企業(yè)會計(jì)準(zhǔn)則》亮點(diǎn)之一就是重新引入公允價(jià)值概念及其計(jì)量屬性，并且明確了公允價(jià)值的應(yīng)用范圍，此舉不僅表明我國無論是準(zhǔn)則的制定機(jī)構(gòu)還是會計(jì)學(xué)界對公允價(jià)值都不再持回避態(tài)度，而且也加速了我國會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則的順利接軌。2014年1月，為了適應(yīng)社會主義市場經(jīng)濟(jì)發(fā)展需要，規(guī)范企業(yè)公允價(jià)值計(jì)量和披露，提高會計(jì)信息質(zhì)量，根據(jù)《企業(yè)會計(jì)準(zhǔn)則——基本準(zhǔn)則》，財(cái)政部部制定了《企業(yè)會計(jì)準(zhǔn)則第39號——公允價(jià)值計(jì)量》，，自2014年7月1日起在所有執(zhí)行企業(yè)會計(jì)準(zhǔn)則的企業(yè)范圍內(nèi)施行，鼓勵(lì)在境外上市的企業(yè)提前執(zhí)行。從新準(zhǔn)則首次執(zhí)行至今，公允價(jià)值以其對會計(jì)信息的相關(guān)性更強(qiáng)的特性，而逐步展現(xiàn)出相對于歷史成本的優(yōu)越性。但其在我國應(yīng)用的近二十年時(shí)間里，也存在一定的問題：我國發(fā)展公允價(jià)值的市場經(jīng)濟(jì)環(huán)境不完善，相關(guān)人員素質(zhì)不高等。這些問題導(dǎo)致企業(yè)在確定公允價(jià)值時(shí)的口徑不一，即使是在同一確定公允價(jià)值方法下確定出的公允價(jià)值也相差較大。同時(shí)，在確定公允價(jià)值時(shí)，需要財(cái)務(wù)人員的職業(yè)判斷，相關(guān)人員的素質(zhì)不一，導(dǎo)致企業(yè)利用職業(yè)判斷的機(jī)會，進(jìn)行利潤操縱。如果上述問題得不到很好的解決將會限制公允價(jià)值在我國的進(jìn)一步應(yīng)用，故該課題研究具有重要的理論價(jià)值和實(shí)際意義。本文從公允價(jià)值的定義出發(fā)，說明了公允價(jià)值在我國新會計(jì)準(zhǔn)則中應(yīng)用的現(xiàn)實(shí)意義，以及公允價(jià)值在企業(yè)會計(jì)準(zhǔn)則中的具體體現(xiàn)，分析了公允價(jià)值在我國運(yùn)用中存在的障礙，最后，提出了我國有效應(yīng)用公允價(jià)值的對策。
關(guān)鍵詞：公允價(jià)值 新會計(jì)準(zhǔn)則 會計(jì)計(jì)量


THE APPLICATION OF THE FAIR VALUE IN NEW ACCOUNTING STANDARDS

ABSTRACT The fair value accounting measurement attribute inevitable trend of development , one of the "New Accounting Standards " issued by the MOF in 2006 highlight is the re-introduction of the concept and measurement of the fair value of property , and defined the scope of application of fair value , a move not only shows our standards -setting bodies , whether academic or fair value accounting are no longer held an evasive attitude , but also accelerated the smooth convergence of accounting standards and international accounting standards. January 2014 , in order to meet the development needs of the socialist market economy , enterprises standardize fair value measurement and disclosure , improve the quality of accounting information , in accordance with " Accounting Standards for Enterprises - Basic Standard" , the Treasury Department has developed the "Enterprise Accounting Standards No. 39 - fair Value Measurements " , since July 1, 2014 in all ASBE enterprise-wide implementation , encourage enterprises listed overseas to perform in advance. Since the implementation of the new guidelines for the first time , the fair value of its accounting information more relevant features, and advantages with respect to the unfolding of historical cost . But its application in our country for nearly two decades, there are some problems : inadequate development of the fair value of our market economy environment, personnel quality is not high . These problems led to companies in determining the fair value of different caliber , even in the same method to determine the fair value determined under the fair value is also quite different. Meanwhile , in determining the fair value of financial officers need professional judgment , the quality of the different stakeholders , leading enterprises to take advantage of opportunities for professional judgment , be profit manipulation . If these problems are not a good solution would be to limit the further application of fair value in our country , so that the research has important theoretical and practical significance. In this paper, starting from the definition of fair value , indicating the significance of fair value in the application of new accounting standards , as well as the fair value embodied in the corporate accounting standards , analyzes the barriers to the use of fair value exists in our country , and finally, propose the fair value of the effective application of countermeasures.
Key words fair value new accounting standards accounting measures


目 錄
第一章 公允價(jià)值相關(guān)理論及在我國研究 1
1.1公允價(jià)值相關(guān)理論 1
1.1.1公允價(jià)值的定義 2
1.1.2 應(yīng)用公允價(jià)值的優(yōu)缺點(diǎn) 2
1.2 公允價(jià)值在我國的應(yīng)用 4
1.2.1公允價(jià)值在企業(yè)會計(jì)準(zhǔn)則中應(yīng)用的歷史回顧 4
1.2.2在相關(guān)資產(chǎn)和負(fù)債的應(yīng)用 5
1.2.3在有序交易和市場的應(yīng)用 5
1.2.4 公允價(jià)值在非金融資產(chǎn)的應(yīng)用 6
1.2.5 公允價(jià)值在負(fù)債和企業(yè)自身權(quán)益的應(yīng)用 7
1.2.6 在市場風(fēng)險(xiǎn)或信用風(fēng)險(xiǎn)可抵銷的金融資產(chǎn)和金融負(fù)債的應(yīng)用 8
第二章 我國應(yīng)用公允價(jià)值存在的障礙 9
2.1公允價(jià)值的獲取和使用存在難度 9
2.2信息質(zhì)量的可靠性難以判斷 9
2.3公允價(jià)值計(jì)量易導(dǎo)致價(jià)格波動(dòng)頻繁 10
2.4會計(jì)人員的經(jīng)驗(yàn)不足和職業(yè)道德缺失 10
2.5 公允價(jià)值應(yīng)用成本較高 11
第三章 我國有效應(yīng)用公允價(jià)值的對策 11
3.1培育和完善各種公開市場 11
3.2發(fā)揮專業(yè)評估機(jī)構(gòu)作用，充分利用專業(yè)評估技術(shù) 12
3.3 健全和完善各項(xiàng)監(jiān)管體系，加大懲治力度 12
3.4 加強(qiáng)會計(jì)德才兼?zhèn)涞娜瞬排囵B(yǎng) 12
結(jié) 論 13
參考文獻(xiàn) 14
致 謝 15