本科生毕业论文《公允价值计量属性运用浅析》.doc

河南财经学院本科生毕业论文 公允价值计量属性运用浅析 姓　　名 　　号 专　　业 指导教师 2009年05月Abstract With the continuous development of market economy, business models of enterprises tend to obtain characteristics of diversity and complexity, and meanwhile actions of governments become more commercial and market-orientated. Internal demand of Fair value for enterprises is gradually increasing, and Chinas new accounting standards of 2006 in many aspects realize new breakthrough, where in the use of fair value is the most significant aspect in the new standards, which enables China to get a substantial step forward in the international convergence of accounting. As a major bright spot in the new accounting standards, the use of fair value enables China to get a gradual convergence between Chinas accounting standards and international accounting standards. However, the application of new things means that old things are dying out from the stage of history, so the traditional measurement model of historical cost has been challenged. This article begins with the introduction of the concept and the measurement of fair value for further discussion on inevitable history trend of comprehensive promotion and application of fair vale from perspective of the theoretical basis, and combined with the consideration of combined effects of subjective and objective factors in specific accounting operations, the development prospect of recent fair value measurements in practical applications of accounting can be forecasted. Because of the current immature economy in China and difficulty of pratical operations in fair value measurements, the liablility of the quality of accounting information can not be guaranteed, and therefore some obstacles will exist. The article finally provides some corresponding measures and proposals to solve the problems, and an optimistic forecast that the application scope of fair value will be further expanded along with the economic development can be obtained . Key