公允价值在我国应用中存在的问题及对策

论文编号:CW207  论文字数:12058,页数:18

公允价值在我国应用中存在的问题及对策

摘要
 公允价值在我国已有了近三年的广泛应用。虽然在多方面都有着积极的作用，但公允价值的缺陷却是始终不能忽视的。我们现阶段的环境也有很多不利于公允价值应用的因素，这些问题对我国经济发展、企业财务、企业自身发展等方面产生的负面影响已有凸显之势。
 本文首先介绍了选题背景，并对公允价值进行了界定；其次，一方面从公允价值自身特点出发分析了其内在因素带来的应用中的可靠性和操作性问题，另一方面结合中国现阶段的实际问题分析了实施成本和税收监管等问题；最后，针对公允价值应用中存在的问题提出相应的解决对策。

关键词：公允价值；信息披露；金融工具

论文类型：应用型

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

目录
1 绪论.......................................................... 1
 1.1 选题背景 ..................................................1
 1.2 选题意义 ..................................................2
2 公允价值的相关理论基础 ........................................4
 2.1 公允价值的界定 ............................................4
 2.2 公允价值的确定方法 ........................................4
3 公允价值在我国应用中面临的问题 ................................6
 3.1 公允价值计量的可靠性问题 ..................................6
 3.2 公允价值计量的可操作性问题 ................................6
 3.3 公允价值计量实施成本问题 ..................................7
 3.4 公允价值计量的税收监管问题 ................................7
 3.5 公允价值计量在新准则应用中的协调问题 ......................8
4 公允价值在我国应用的对策 ......................................9
 4.1 加强公允价值理论研究，完善公允价值计量基础 ................9
 4.2 强化法律制度建设和执法建设，加强审计监督 ..................9
 4.3 建立健全企业内部控制制度，提高会计人员素质 ...............10
 4.4 优化公允价值运用的市场环境 ...............................10
 4.5 完善信息披露 .............................................11
5 结论 .........................................................13
参考文献 .......................................................14
致谢 ...........................................................15