公允價值在我國應用中存在的問題及對策

論文編號:CW207  論文字數:12058,頁數:18

公允價值在我國應用中存在的問題及對策

摘要
 公允價值在我國已有了近三年的廣泛應用。雖然在多方面都有著積極的作用，但公允價值的缺陷卻是始終不能忽視的。我們現階段的環境也有很多不利于公允價值應用的因素，這些問題對我國經濟發展、企業財務、企業自身發展等方面產生的負面影響已有凸顯之勢。
 本文首先介紹了選題背景，并對公允價值進行了界定；其次，一方面從公允價值自身特點出發分析了其內在因素帶來的應用中的可靠性和操作性問題，另一方面結合中國現階段的實際問題分析了實施成本和稅收監管等問題；最后，針對公允價值應用中存在的問題提出相應的解決對策。

關鍵詞：公允價值；信息披露；金融工具

論文類型：應用型

The research on the problem and countermeasure of the application of Fair Value in China

                               Abstract:
 The fair value has been spread used for three years in China. It has positive functions in many fields, but the disadvantages of the fair value still can't ignore. At the present stage, our circumstance does harm to the factors of it's application，which has more negatives influence on economic development, financial affairs of enterprise, the development of  enterprise itself, and etc.
 This text is based on searching deeply the background information and the relational theory of the fair value, which, on one hand, analyses the unsure reliability in the application brought by the inner factors from the characteristics of the fair value itself, on the other hand deeply analyses the problems existed in the application relating to the practical situation of china in present stage.Finally, we should put forward the corresponding countermeasure pointing at the problems.
   
Key words:  Fair Value; Information disclosure; Financial instrument

Type of thesis：Applied  Research

目錄
1 緒論.......................................................... 1
 1.1 選題背景 ..................................................1
 1.2 選題意義 ..................................................2
2 公允價值的相關理論基礎 ........................................4
 2.1 公允價值的界定 ............................................4
 2.2 公允價值的確定方法 ........................................4
3 公允價值在我國應用中面臨的問題 ................................6
 3.1 公允價值計量的可靠性問題 ..................................6
 3.2 公允價值計量的可操作性問題 ................................6
 3.3 公允價值計量實施成本問題 ..................................7
 3.4 公允價值計量的稅收監管問題 ................................7
 3.5 公允價值計量在新準則應用中的協調問題 ......................8
4 公允價值在我國應用的對策 ......................................9
 4.1 加強公允價值理論研究，完善公允價值計量基礎 ................9
 4.2 強化法律制度建設和執法建設，加強審計監督 ..................9
 4.3 建立健全企業內部控制制度，提高會計人員素質 ...............10
 4.4 優化公允價值運用的市場環境 ...............................10
 4.5 完善信息披露 .............................................11
5 結論 .........................................................13
參考文獻 .......................................................14
致謝 ...........................................................15