公允價值計量屬性的探析【開題報告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘  要

隨著我國經(jīng)濟的不斷發(fā)展與完善，新興經(jīng)濟活動與事項層出不窮，特別是金融業(yè)務(wù)的創(chuàng)新，產(chǎn)生了大量的衍生金融工具，如遠(yuǎn)期合同、期貨合同、互換和期權(quán)等等。因此公允價值作為一個新的計量屬性于06年引入我國會計準(zhǔn)則中，在使用公允價值方面我國還處于初級階段,但是在不久的將來它必將取代歷史成本計量觀。本文根據(jù)我國新會計準(zhǔn)則引進(jìn)公允價值的規(guī)定，通過對公允價值的計量屬性進(jìn)行分析，敘述了公允價值應(yīng)用的意義，對公允價值在我國會計實務(wù)中應(yīng)用的制約因素進(jìn)行了探索，并結(jié)合金融危機下應(yīng)用公允價值計量所產(chǎn)生的影響以及運用情況，分析和評價公允價值在我國運用的效果，談?wù)剬τ谖覈谶\用公允價值計量屬性時應(yīng)注意的問題,比如公允價值計量的可靠性難以保證、公允價值難以取得、市場經(jīng)營環(huán)境制約公允價值的運用等等。
關(guān)鍵詞：公允價值 計量屬性 運用與建議

ABSTRACT

With China's economic development and improve the economic activities and events, emerging emerge in endlessly, especially the innovation of financial services, produce a lot of financial derivatives, such as a forward contract, credit contracts, exchanges and options, etc. So fair value as a new measurement attributes in 2006, introduced into China in the accounting standards used in fair value in China is still at the primary stage, but in the future, it will replace the historical cost measurement. According to China's new accounting standards introduce the fair value of the regulation, through the fair value measurement attribute analysis is introduced, and the fair value of the meaning of applied in our country, the fair value accounting practice restraining factors, and explored the financial crisis under fair value measurement effects and application situation, analysis and eva luation of fair value in our country, using effect for our talk in using the fair value measurement attribute should pay attention to the problems, such as the fair value measurement to guarantee the reliability of the fair value, or difficult to obtain, market management environment condition of the fair value of the application.
Keywords：fair value; Measurement attributes; suggestions

目錄

中文摘要............................................................Ⅰ
英文摘要............................................................Ⅱ
一 引言..............................................................1
二 公允價值的概述....................................................2
（一）公允價值的概念.............................................. 2
（二）公允價值的確定...............................................2
（三）運用公允價值計量的意義.......................................4
三 公允價值計量屬性分析..............................................5
（一）公允價值的可靠性和相關(guān)性.....................................5
（二）公允價值的時間性和動態(tài)性.....................................5
四 公允價值應(yīng)用存在的問題............................................7
（一）存在活躍市場的資產(chǎn)或負(fù)債公允價值的取得不具有及時性...........8
（二）未來現(xiàn)金流量折現(xiàn)法中各種估計參數(shù)的取得具有一定彈性...........8
（三）資產(chǎn)評估的流程尚不規(guī)范.......................................8
（四）公允價值計量為企業(yè)操縱盈余留下了隱患.........................9
（五）次級按揭貸款時對個人信用不夠重視............................10
五 合理運用公允價值的建議...........................................11
（一）完善公允價值應(yīng)用的市場條件..................................11
（二）加強職業(yè)道德教育，提高財務(wù)人員的職業(yè)素質(zhì)....................11
（三）規(guī)范資產(chǎn)評估流程，加強資產(chǎn)評估隊伍的建設(shè)....................12
（四）完善相關(guān)法律法規(guī)，保障公允價值可靠性的外部環(huán)境..............12
六 結(jié)論.............................................................13
參考文獻(xiàn)............................................................14
致謝................................................................15