新會計(jì)準(zhǔn)則中公允價值的應(yīng)用探討

論文編號:KJ045  字?jǐn)?shù)：17952，頁數(shù)：21

摘 要
 
 
 隨著社會經(jīng)濟(jì)的發(fā)展，企業(yè)的規(guī)模越來越大，產(chǎn)權(quán)關(guān)系越來越復(fù)雜，會計(jì)信息使用者呈現(xiàn)出多元化的特點(diǎn)，對會計(jì)信息的披露提出了更高的要求。知識經(jīng)濟(jì)時代的經(jīng)濟(jì)環(huán)境具有重大的不確定性，這就要求會計(jì)信息按照公允價值計(jì)量模式向社會提供更為相關(guān)、更為可靠的會計(jì)信息。按照公允價值計(jì)量模式編制的會計(jì)信息，不僅能夠均衡會計(jì)信息的可靠性與相關(guān)性，改善會計(jì)信息的質(zhì)量，而且能夠推動社會經(jīng)濟(jì)進(jìn)一步穩(wěn)定發(fā)展。所以，公允價值已經(jīng)成為國際會計(jì)以及國內(nèi)會計(jì)的熱點(diǎn)問題。
 2006年2月，財(cái)政部頒發(fā)新《企業(yè)會計(jì)準(zhǔn)則》。新《企業(yè)會計(jì)準(zhǔn)則——基本準(zhǔn)則》中此次引入公允價值的計(jì)量模式，并重新應(yīng)用公允價值，是國內(nèi)環(huán)境與國際環(huán)境共同作用的結(jié)果。公允價值的廣泛運(yùn)用，意味著我國傳統(tǒng)意義上單一的歷史成本計(jì)量模式被歷史成本、公允價值等多重計(jì)量屬性并存的計(jì)量模式所取代。而且，此次公允價值在新準(zhǔn)則中的應(yīng)用十分謹(jǐn)慎，與《國際財(cái)務(wù)報(bào)告》準(zhǔn)則相比，我國企業(yè)會計(jì)準(zhǔn)則體系在確定公允價值的應(yīng)用范圍時，更充分地考慮了我國的國情。本文首先闡述了公允價值的內(nèi)涵及計(jì)量屬性，然后淺析了公允價值計(jì)量屬性在新會計(jì)準(zhǔn)則中的運(yùn)用，分析了其存在的問題并提出了相關(guān)的解決對策與建議。
 
關(guān)鍵詞： 新會計(jì)準(zhǔn)則，公允價值，公允價值計(jì)量模式

 ABSTRACT
 
 
 With the development of society and economy, the enterprise scale becomes more and more big and property relations become more and more complicated. The accounting information users display the character of diversification, so it put forward higher requirements of the accounting information disclosure. As we all know, in the knowledge-base economy times, economy environment has significant uncertainty. This requires that when accounting information is carried out, it must be according to fair values, provide more relevant and more reliable accounting information. Fair value model in accordance with the preparation of accounting information, accounting information can not only balance the reliability and relevance, improve the quality of accounting information, and to further promote the socio-economic stability and development. Fair value accounting has become a hot issue internationally.
 In February 2006, the Ministry of Finance issued a new “Enterprise Accounting Standards”. The new "Enterprise Accounting Standards - the basic norms" in the introduction of fair value measurement model, and re-application of fair value is the domestic environment and the international result of the combined effect of the environment. The extensive use of fair value, means that China's traditional sense of the historical cost of a single measurement model was the historical cost, fair value measurement attribute, such as the coexistence of multiple modes of measurement replaced. Moreover, the fair value of the criteria in the new application very carefully, and the “International Financial Reporting” guidelines, China Accounting Standards system in determining the scope of the application of fair value, the more fully consider China's national conditions. In this paper, first of all on the meaning of fair value and measurement attribute, and then the fair value of property in the new accounting standards in the use of an analysis of its problems and solutions put forward countermeasures and suggestions.

Key words： new accounting standards, fair value, fair value model

目 錄

中文摘要…………………………………………………………………………………………Ⅰ
英文摘要…………………………………………………………………………………………Ⅱ
第1章 公允價值的概述…………………………………………………………………………1
  1.1公允價值產(chǎn)生的歷史背景…………………………………………………………………1
 1.2公允價值的本質(zhì)內(nèi)涵及其適用范圍………………………………………………………2
 1.2.1公允價值定義…………………………………………………………………………2
 1.2.2公允價值的特征………………………………………………………………………2
 1.2.3公允價值本質(zhì)內(nèi)涵的界定……………………………………………………………2
 1.2.4公允價值適用范圍的確認(rèn)……………………………………………………………3
 1.3公允價值的計(jì)量方法………………………………………………………………………3
 1.3.1公允價值計(jì)量依據(jù)的確定……………………………………………………………3
 1.3.2公允價值計(jì)量的主要方法……………………………………………………………3
第2章 公允價值計(jì)量的優(yōu)勢……………………………………………………………………5
 2.1能夠合理地反映資產(chǎn)價值…………………………………………………………………5
  2.2滿足會計(jì)目標(biāo)的要求………………………………………………………………………5
  2.3符合權(quán)責(zé)發(fā)生制的會計(jì)確認(rèn)基礎(chǔ)…………………………………………………………6
 2.4能夠適應(yīng)新興經(jīng)濟(jì)活動發(fā)展的需要………………………………………………………6
第3章 公允價值在新會計(jì)準(zhǔn)則中的運(yùn)用及影響………………………………………………7
  3.1公允價值計(jì)量在金融工具確認(rèn)和計(jì)量準(zhǔn)則中的運(yùn)用及影響……………………………7
  3.2公允價值計(jì)量在投資性房地產(chǎn)確認(rèn)和計(jì)量準(zhǔn)則中的運(yùn)用及影響………………………8
 3.3公允價值計(jì)量在非貨幣性資產(chǎn)交換準(zhǔn)則中的應(yīng)用及其影響……………………………9
 3.4公允價值計(jì)量在債務(wù)重組準(zhǔn)則中的應(yīng)用及其影響………………………………………9
 3.5公允價值計(jì)量在非同一控制下企業(yè)合并中的應(yīng)用及其影響……………………………10
第4章 公允價值推廣應(yīng)用所面臨的突出問題…………………………………………………11
 4.1提供的會計(jì)信息質(zhì)量受到質(zhì)疑……………………………………………………………11
 4.2市場環(huán)境不完善……………………………………………………………………………11
 4.3缺乏實(shí)務(wù)操作標(biāo)準(zhǔn)…………………………………………………………………………12
 4.4公允價值確定方法不系統(tǒng)…………………………………………………………………12
 4.5現(xiàn)實(shí)應(yīng)用成本偏高…………………………………………………………………………13
 4.6會計(jì)人員職業(yè)道德素質(zhì)缺失………………………………………………………………13
第5章 促進(jìn)公允價值應(yīng)用的建議………………………………………………………………14
 5.1加強(qiáng)監(jiān)督以保證會計(jì)信息質(zhì)量……………………………………………………………14
 5.2完善與公允價值相適應(yīng)的市場環(huán)境………………………………………………………14
  5.3建立公允價值計(jì)量準(zhǔn)則及其框架體系……………………………………………………15
  5.4探索建立系統(tǒng)、科學(xué)的公允價值的確定方法……………………………………………16
 5.5充分利用信息化工具，降低應(yīng)用成本……………………………………………………16
 5.6全面提高會計(jì)人員素質(zhì)……………………………………………………………………16
第6章 結(jié)論………………………………………………………………………………………18
致 謝………………………………………………………………………………………………19
參考文獻(xiàn) …………………………………………………………………………………………20