公允價(jià)值計(jì)量問題的國(guó)際進(jìn)展及在中國(guó)的應(yīng)用研究.doc


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公允價(jià)值計(jì)量問題的國(guó)際進(jìn)展及在中國(guó)的應(yīng)用研究,16000字摘要 公允價(jià)值計(jì)量問題是近年來國(guó)內(nèi)外會(huì)計(jì)界討論的一個(gè)熱點(diǎn),特別是在當(dāng)前金融工具不斷出現(xiàn)和不斷創(chuàng)新,企業(yè)金融資產(chǎn)和金融負(fù)債日益增多的環(huán)境下,歷史成本單一計(jì)量屬性的缺陷越發(fā)明顯。隨著世界經(jīng)濟(jì)的不斷發(fā)展,新的衍生金融工具層出不窮,歷史成本逐漸難以滿足計(jì)量要求,采用新的計(jì)...


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公允價(jià)值計(jì)量問題的國(guó)際進(jìn)展及在中國(guó)的應(yīng)用研究
16000字
摘要 公允價(jià)值計(jì)量問題是近年來國(guó)內(nèi)外會(huì)計(jì)界討論的一個(gè)熱點(diǎn),特別是在當(dāng)前金融工具不斷出現(xiàn)和不斷創(chuàng)新,企業(yè)金融資產(chǎn)和金融負(fù)債日益增多的環(huán)境下,歷史成本單一計(jì)量屬性的缺陷越發(fā)明顯。隨著世界經(jīng)濟(jì)的不斷發(fā)展,新的衍生金融工具層出不窮,歷史成本逐漸難以滿足計(jì)量要求,采用新的計(jì)量模式已經(jīng)刻不容緩。為了保證和提高會(huì)計(jì)信息的質(zhì)量,各國(guó)相繼引入并不斷擴(kuò)大公允價(jià)值計(jì)量的應(yīng)用范圍,從金融工具領(lǐng)域逐漸擴(kuò)展到其他項(xiàng)目的計(jì)量上。
由于各國(guó)經(jīng)濟(jì)和社會(huì)發(fā)展不同,在引入公允價(jià)值和應(yīng)用公允價(jià)值計(jì)量的進(jìn)程也不一致。在國(guó)際上,其他國(guó)家公允價(jià)值的應(yīng)用已經(jīng)能夠取得長(zhǎng)足發(fā)展,例如英美等國(guó),公允價(jià)值計(jì)量的應(yīng)用已相當(dāng)成熟,應(yīng)用領(lǐng)域十分廣泛,而我國(guó)對(duì)公允價(jià)值計(jì)量問題的理論研究和應(yīng)用實(shí)務(wù)還相對(duì)滯后??紤]到自身經(jīng)濟(jì)社會(huì)環(huán)境,很多發(fā)展中國(guó)家在應(yīng)用公允價(jià)值計(jì)量上都保持足夠的謹(jǐn)慎,在應(yīng)用范圍上也有所限制。
我國(guó)仍是發(fā)展中國(guó)家,市場(chǎng)經(jīng)濟(jì)及會(huì)計(jì)發(fā)展還不如西方國(guó)家成熟,對(duì)公允價(jià)值的應(yīng)用原則是適度引用、謹(jǐn)慎運(yùn)用。本文在對(duì)比國(guó)內(nèi)外公允價(jià)值計(jì)量屬性的應(yīng)用狀況基礎(chǔ)之上,分析我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在的問題,提出幾點(diǎn)意見和建議。
關(guān)鍵詞:公允價(jià)值 會(huì)計(jì)準(zhǔn)則 相關(guān)理論 應(yīng)用現(xiàn)狀
Research on the fair value of international progress and its applications in China
Abstract Fair value is a hot topic at home and abroad accounting circles in recent years. Especially in the current financial instruments appear constantly, enterprise financial assets and financial liabilities growing environment, defects of the historical cost measurement attribute is increasingly obvious. With the continuous development of world economy, financial derivatives emerging, historical cost are more and more difficult to meet the measurement requirements. A new measurement model has been imminent. In order to maintain the usefulness of accounting information quality, Accounting standards setters are made the fair value as the only measurement of derivative financial instruments.
Because of the economic and social development of all countries are different, the introduction of fair value and fair value measurement process is not consistent. In the application of fair value, other countries have been able to achieve rapid development, such as Britain and other countries, the application of fair value measurement has been quite mature, is widely used in many fields, but our fair value measurement issue on the theoretical research and practical application still lags behind relatively. Considering its social and economic environment ,many developing countries in the application of fair value measurement are cautious enough.
China is still a developing country, market economy and accounting development is still behind western countries mature, application of the principles of fair value is moderate, cautious use of reference. On comparing of the application of fair value measurement attributes in China and abroad, this article analyzes the existence of fair value measurement application problems in China and put forward some opinions and suggestions.
Keywords Fair value Accounting standards Theories Application status
目錄
引 言 5
第一章 國(guó)內(nèi)外公允價(jià)值計(jì)量問題的相關(guān)理論 6
1.1 國(guó)外關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 6
1.1.1 國(guó)外學(xué)者關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 6
1.1.2 國(guó)外會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)關(guān)于公允價(jià)值計(jì)量的規(guī)定 7
1.2 我國(guó)關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 7
1.2.1 我國(guó)學(xué)者關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 7
1.2.2 我國(guó)會(huì)計(jì)準(zhǔn)則關(guān)于公允價(jià)值的相關(guān)規(guī)定 8
第二章 公允價(jià)值計(jì)量應(yīng)用的國(guó)際進(jìn)展 9
2.1 公允價(jià)值在國(guó)際會(huì)計(jì)準(zhǔn)則中的應(yīng)用 9
2.1.1 二十世紀(jì)公允價(jià)值計(jì)量屬性在國(guó)際會(huì)計(jì)準(zhǔn)則中的應(yīng)用 9
2.1.2 二十一世紀(jì)國(guó)際會(huì)計(jì)準(zhǔn)則中應(yīng)用公允價(jià)值計(jì)量的新發(fā)展 9
2.2 美國(guó)公允價(jià)值計(jì)量應(yīng)用的進(jìn)展 10
2.2.1 二十世紀(jì)公允價(jià)值在美國(guó)會(huì)計(jì)準(zhǔn)則中的應(yīng)用 10
2.2.2 二十一世紀(jì)美國(guó)會(huì)計(jì)準(zhǔn)則中應(yīng)用公允價(jià)值計(jì)量的新發(fā)展 11
2.3 其他國(guó)家和地區(qū)公允價(jià)值應(yīng)用的進(jìn)程 12
2.3.1 公允價(jià)值計(jì)量在英國(guó)應(yīng)用的進(jìn)程 12
2.3.2 公允價(jià)值計(jì)量在澳大利亞的應(yīng)用 13
第三章 我國(guó)公允價(jià)值計(jì)量應(yīng)用的現(xiàn)狀分析 14
3.1 我國(guó)公允價(jià)值計(jì)量應(yīng)用的發(fā)展歷程 14
3.1.1 上世紀(jì)末我國(guó)提倡公允價(jià)值的階段 14
3.1.2 2001年至2005年回避公允價(jià)值階段 15
3.1.3 2006年至今我國(guó)公允價(jià)值計(jì)量應(yīng)用的現(xiàn)狀 15
3.2 我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在的問題及原因分析 17
3.2.1 我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在的問題 17
3.2.2 我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在問題的原因分析 19
第四章 結(jié)論與建議 20
4.1主要結(jié)論 20
4.2 建議與對(duì)策 20
結(jié)束語(yǔ) 23
參考文獻(xiàn) 24
16000字
摘要 公允價(jià)值計(jì)量問題是近年來國(guó)內(nèi)外會(huì)計(jì)界討論的一個(gè)熱點(diǎn),特別是在當(dāng)前金融工具不斷出現(xiàn)和不斷創(chuàng)新,企業(yè)金融資產(chǎn)和金融負(fù)債日益增多的環(huán)境下,歷史成本單一計(jì)量屬性的缺陷越發(fā)明顯。隨著世界經(jīng)濟(jì)的不斷發(fā)展,新的衍生金融工具層出不窮,歷史成本逐漸難以滿足計(jì)量要求,采用新的計(jì)量模式已經(jīng)刻不容緩。為了保證和提高會(huì)計(jì)信息的質(zhì)量,各國(guó)相繼引入并不斷擴(kuò)大公允價(jià)值計(jì)量的應(yīng)用范圍,從金融工具領(lǐng)域逐漸擴(kuò)展到其他項(xiàng)目的計(jì)量上。
由于各國(guó)經(jīng)濟(jì)和社會(huì)發(fā)展不同,在引入公允價(jià)值和應(yīng)用公允價(jià)值計(jì)量的進(jìn)程也不一致。在國(guó)際上,其他國(guó)家公允價(jià)值的應(yīng)用已經(jīng)能夠取得長(zhǎng)足發(fā)展,例如英美等國(guó),公允價(jià)值計(jì)量的應(yīng)用已相當(dāng)成熟,應(yīng)用領(lǐng)域十分廣泛,而我國(guó)對(duì)公允價(jià)值計(jì)量問題的理論研究和應(yīng)用實(shí)務(wù)還相對(duì)滯后??紤]到自身經(jīng)濟(jì)社會(huì)環(huán)境,很多發(fā)展中國(guó)家在應(yīng)用公允價(jià)值計(jì)量上都保持足夠的謹(jǐn)慎,在應(yīng)用范圍上也有所限制。
我國(guó)仍是發(fā)展中國(guó)家,市場(chǎng)經(jīng)濟(jì)及會(huì)計(jì)發(fā)展還不如西方國(guó)家成熟,對(duì)公允價(jià)值的應(yīng)用原則是適度引用、謹(jǐn)慎運(yùn)用。本文在對(duì)比國(guó)內(nèi)外公允價(jià)值計(jì)量屬性的應(yīng)用狀況基礎(chǔ)之上,分析我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在的問題,提出幾點(diǎn)意見和建議。
關(guān)鍵詞:公允價(jià)值 會(huì)計(jì)準(zhǔn)則 相關(guān)理論 應(yīng)用現(xiàn)狀
Research on the fair value of international progress and its applications in China
Abstract Fair value is a hot topic at home and abroad accounting circles in recent years. Especially in the current financial instruments appear constantly, enterprise financial assets and financial liabilities growing environment, defects of the historical cost measurement attribute is increasingly obvious. With the continuous development of world economy, financial derivatives emerging, historical cost are more and more difficult to meet the measurement requirements. A new measurement model has been imminent. In order to maintain the usefulness of accounting information quality, Accounting standards setters are made the fair value as the only measurement of derivative financial instruments.
Because of the economic and social development of all countries are different, the introduction of fair value and fair value measurement process is not consistent. In the application of fair value, other countries have been able to achieve rapid development, such as Britain and other countries, the application of fair value measurement has been quite mature, is widely used in many fields, but our fair value measurement issue on the theoretical research and practical application still lags behind relatively. Considering its social and economic environment ,many developing countries in the application of fair value measurement are cautious enough.
China is still a developing country, market economy and accounting development is still behind western countries mature, application of the principles of fair value is moderate, cautious use of reference. On comparing of the application of fair value measurement attributes in China and abroad, this article analyzes the existence of fair value measurement application problems in China and put forward some opinions and suggestions.
Keywords Fair value Accounting standards Theories Application status
目錄
引 言 5
第一章 國(guó)內(nèi)外公允價(jià)值計(jì)量問題的相關(guān)理論 6
1.1 國(guó)外關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 6
1.1.1 國(guó)外學(xué)者關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 6
1.1.2 國(guó)外會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)關(guān)于公允價(jià)值計(jì)量的規(guī)定 7
1.2 我國(guó)關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 7
1.2.1 我國(guó)學(xué)者關(guān)于公允價(jià)值計(jì)量問題的相關(guān)理論 7
1.2.2 我國(guó)會(huì)計(jì)準(zhǔn)則關(guān)于公允價(jià)值的相關(guān)規(guī)定 8
第二章 公允價(jià)值計(jì)量應(yīng)用的國(guó)際進(jìn)展 9
2.1 公允價(jià)值在國(guó)際會(huì)計(jì)準(zhǔn)則中的應(yīng)用 9
2.1.1 二十世紀(jì)公允價(jià)值計(jì)量屬性在國(guó)際會(huì)計(jì)準(zhǔn)則中的應(yīng)用 9
2.1.2 二十一世紀(jì)國(guó)際會(huì)計(jì)準(zhǔn)則中應(yīng)用公允價(jià)值計(jì)量的新發(fā)展 9
2.2 美國(guó)公允價(jià)值計(jì)量應(yīng)用的進(jìn)展 10
2.2.1 二十世紀(jì)公允價(jià)值在美國(guó)會(huì)計(jì)準(zhǔn)則中的應(yīng)用 10
2.2.2 二十一世紀(jì)美國(guó)會(huì)計(jì)準(zhǔn)則中應(yīng)用公允價(jià)值計(jì)量的新發(fā)展 11
2.3 其他國(guó)家和地區(qū)公允價(jià)值應(yīng)用的進(jìn)程 12
2.3.1 公允價(jià)值計(jì)量在英國(guó)應(yīng)用的進(jìn)程 12
2.3.2 公允價(jià)值計(jì)量在澳大利亞的應(yīng)用 13
第三章 我國(guó)公允價(jià)值計(jì)量應(yīng)用的現(xiàn)狀分析 14
3.1 我國(guó)公允價(jià)值計(jì)量應(yīng)用的發(fā)展歷程 14
3.1.1 上世紀(jì)末我國(guó)提倡公允價(jià)值的階段 14
3.1.2 2001年至2005年回避公允價(jià)值階段 15
3.1.3 2006年至今我國(guó)公允價(jià)值計(jì)量應(yīng)用的現(xiàn)狀 15
3.2 我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在的問題及原因分析 17
3.2.1 我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在的問題 17
3.2.2 我國(guó)公允價(jià)值計(jì)量應(yīng)用中存在問題的原因分析 19
第四章 結(jié)論與建議 20
4.1主要結(jié)論 20
4.2 建議與對(duì)策 20
結(jié)束語(yǔ) 23
參考文獻(xiàn) 24
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