关于公允价值的应用研究

***大学毕业论文关于公允价值的应用研究作者姓名：***专业名称：会计学指导老师：***副教授关于公允价值应用研究I摘要2006年财政部发布的新企业会计准则体系，把公允价值作为五种会计计量属性之一，体现了我国在运用公允价值方面与国际趋同的决心。企业会计准则包括1项基本准则和38项具体准则，其中最大的亮点是大范围引入公允价值。而在颁布的38项具体准则中，有20项直接或间接地涉及公允价值计量。随着公允价值会计应用范围的逐步扩大以及金融危机的爆发，公允价值会计暴露的问题越来越多，在实务中应用的难度也越来越大。在这种情况下，探讨我国公允价值会计的应用问题，对我国公允价值会计的理论和实践具有一定的现实意义。关键词：企业会计准则公允价值公允价值应用关于公允价值应用研究IIAbstract2006,ministryoffinanceissuednewenterpriseaccountingstandardssystem,thefairvaluemeasurementattributeasoneoffivekindsofaccountinginChina,embodiesthefairvalueinusewithinternationalconvergenceofdetermination.Accountingstandardsforbusinessenterprisesincludetheoneprincipleand38specificstandards;oneofthebiggesthighlightsalargeareaintofairvalue.Inthe38specificstandardspromulgatedby20items,directlyorindirectlyrelatedtothefairvaluemeasurement.Withthescopeofapplicationoffair-valueaccountingandfinancialcrisisprogressivelyexpandout,fair-valueaccountingexposedmoreandmoreproblemsinpractice,thedifficultyisgrowing.Inthiscase,thispaperdiscussestheapplicationofthefairvalueaccountinginChina,toourcountryfairvalueaccountingtheoryandpracticehascertainpracticalsignificance.Keywords：Enterpriseaccountingstandards,fair-value,fair-valueapplication关于公允价值应用研究III目录摘要..................................................................................................................IAbstract........................................................................................................II目录...............................................................................................................III前言.................................................................................................................11公允价值概述..............................................................................................21.1FASB对公允价值的界定及发展.....................................................21.1.1公允价值的探讨阶段..................................................................21.1.2公允价值的应用起始阶段..........................................................21.1.3公允价值的应用扩展阶段..........................................................31.1.4公允价值应用统一指导阶段......................................................31.2IASB对公允价值的定义及运用......................................................31.2.1公允价值的定义探索..................................................................31.2.2公允价值的使用范畴.................................................................41.3我国企业会计准则对公允价值的界定及运用................................41.3.1引入公允价值的意义..................................................................41.3.2企业会计准则对公允价值的定义..............................................51.3.3公允价值在企业会计准则中的运用范畴..................................51.3.4三者对公允价值运用之间的异同点..........................................62公允价值在会计准则中的应用情况及建议.............................................82.1公允价值在我国会计准则中的应用阶段........................................82.1.1公允价值会计的引入阶段（1998-2000）.................................82.1.2公允价值会计有限制的应用阶段（2001-2005）.....................82.1.3公允价值会计有限制的扩大应用阶段（2006-至今）.............92.2公允价值应用中存在的主要问题..................................................112.2.1企业缺乏公允价值应用的操作指导........................................112.2.2执行保障机制不健全................................................................112.2.3市场环境发育不完善................................................................122.3完善公允价值应用的对策..............................................................12关于公允价值应用研究IV2.3.1制定公允价值应用操作指南....................................................132.3.2建立完善的执行保障机制........................................................132.3.3完善公允价值的市场环境增强可靠性要求............................143公允价值计量模式的典型业务分析.......................................................163.1公允价值在交易性金融资产中的应用..........................................163.1.1公允价值应用于交易性金融资产时注意的问题....................163.1.2关于公允价值在交易性资产中的应用举例............................163.2公允价值在债务重组中的应用......................................................183.2.1债务重组的定义及方式............................................................183.2.2公允价值在债务重组下的应用规定........................................193.2.3关于债务重组下公允价值应用举例........................................193.3公允价值在非货币性资产交换中的应用.....................................203.4公允价值在我国投资性房地产准则中的应用..............................203.5公允价值在企业合并准则中的应用..............................................214公允价值在我国应用的展望...................................................................224.1公允价值在我国应用“道路坎坷”..................................................224.2公允价值应用的展望......................................................................224.2.1健全和完善市场机制................................................................224.2.2加快会计准则的实施................................................................234.2.3积极推进我国市场信息化建设................................................234.2.4加强监督检查............................................................................23总结...............................................................................................................25致谢................................................................................................