新会计准则中公允价值的应用探讨

论文编号:KJ045  字数：17952，页数：21

摘 要
 
 
 随着社会经济的发展，企业的规模越来越大，产权关系越来越复杂，会计信息使用者呈现出多元化的特点，对会计信息的披露提出了更高的要求。知识经济时代的经济环境具有重大的不确定性，这就要求会计信息按照公允价值计量模式向社会提供更为相关、更为可靠的会计信息。按照公允价值计量模式编制的会计信息，不仅能够均衡会计信息的可靠性与相关性，改善会计信息的质量，而且能够推动社会经济进一步稳定发展。所以，公允价值已经成为国际会计以及国内会计的热点问题。
 2006年2月，财政部颁发新《企业会计准则》。新《企业会计准则——基本准则》中此次引入公允价值的计量模式，并重新应用公允价值，是国内环境与国际环境共同作用的结果。公允价值的广泛运用，意味着我国传统意义上单一的历史成本计量模式被历史成本、公允价值等多重计量属性并存的计量模式所取代。而且，此次公允价值在新准则中的应用十分谨慎，与《国际财务报告》准则相比，我国企业会计准则体系在确定公允价值的应用范围时，更充分地考虑了我国的国情。本文首先阐述了公允价值的内涵及计量属性，然后浅析了公允价值计量属性在新会计准则中的运用，分析了其存在的问题并提出了相关的解决对策与建议。
 
关键词： 新会计准则，公允价值，公允价值计量模式

 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 录

中文摘要…………………………………………………………………………………………Ⅰ
英文摘要…………………………………………………………………………………………Ⅱ
第1章 公允价值的概述…………………………………………………………………………1
  1.1公允价值产生的历史背景…………………………………………………………………1
 1.2公允价值的本质内涵及其适用范围………………………………………………………2
 1.2.1公允价值定义…………………………………………………………………………2
 1.2.2公允价值的特征………………………………………………………………………2
 1.2.3公允价值本质内涵的界定……………………………………………………………2
 1.2.4公允价值适用范围的确认……………………………………………………………3
 1.3公允价值的计量方法………………………………………………………………………3
 1.3.1公允价值计量依据的确定……………………………………………………………3
 1.3.2公允价值计量的主要方法……………………………………………………………3
第2章 公允价值计量的优势……………………………………………………………………5
 2.1能够合理地反映资产价值…………………………………………………………………5
  2.2满足会计目标的要求………………………………………………………………………5
  2.3符合权责发生制的会计确认基础…………………………………………………………6
 2.4能够适应新兴经济活动发展的需要………………………………………………………6
第3章 公允价值在新会计准则中的运用及影响………………………………………………7
  3.1公允价值计量在金融工具确认和计量准则中的运用及影响……………………………7
  3.2公允价值计量在投资性房地产确认和计量准则中的运用及影响………………………8
 3.3公允价值计量在非货币性资产交换准则中的应用及其影响……………………………9
 3.4公允价值计量在债务重组准则中的应用及其影响………………………………………9
 3.5公允价值计量在非同一控制下企业合并中的应用及其影响……………………………10
第4章 公允价值推广应用所面临的突出问题…………………………………………………11
 4.1提供的会计信息质量受到质疑……………………………………………………………11
 4.2市场环境不完善……………………………………………………………………………11
 4.3缺乏实务操作标准…………………………………………………………………………12
 4.4公允价值确定方法不系统…………………………………………………………………12
 4.5现实应用成本偏高…………………………………………………………………………13
 4.6会计人员职业道德素质缺失………………………………………………………………13
第5章 促进公允价值应用的建议………………………………………………………………14
 5.1加强监督以保证会计信息质量……………………………………………………………14
 5.2完善与公允价值相适应的市场环境………………………………………………………14
  5.3建立公允价值计量准则及其框架体系……………………………………………………15
  5.4探索建立系统、科学的公允价值的确定方法……………………………………………16
 5.5充分利用信息化工具，降低应用成本……………………………………………………16
 5.6全面提高会计人员素质……………………………………………………………………16
第6章 结论………………………………………………………………………………………18
致 谢………………………………………………………………………………………………19
参考文献 …………………………………………………………………………………………20