会计准则下公允价值计量的分析.doc

题目 会计准则下公允价值计量的分析 上海财经大学 王倩 摘 要 国外关于公允价值的运用相对比较早，但是我国却一直谨慎地运用公允价值，从1998年的应用到2001年的废止，再到2006年财政部颁布了《新会计准则》，这才引进了公允价值的概念，2008年受金融危机的影响，公允价值的运用也遭到严重的质疑，2014年我国财政部发布了《财政部关于修改〈企业会计准则——基本准则〉的决定》,宣布于发布之日起施行。 本文开篇叙述了研究公允价值计量的意义，主要分为四个章节，从国内外对公允价值的研究入手，分别叙述了我国和国外对公允价值研究的现状，探讨了公允价值计量的优势与缺陷，以及公允价值应用在理论和实践中所存在的问题，并就相应的问题提出相应的解决对策，在结论中也提出公允价值所引发的思考，希望以此来证明公允价值的计量方法在现代经济发展体系下是有必要的。 关键词：公允价值，国内外研究状况，公允价值的利与弊，存在问题，对策研究 ABSTRACT About the related guideline of the fair value abroad appeared relatively early,but it has been very cautions when it comes to the use of the fair value in China that is the fair value was partly introduced to accounting standards but was deserted fully in 2001,until 2006 the fair value was used popularly again in the new Enterprise Accounting Standards issued by the Chinas Ministry of Finance at the background of the convergence of the IAS. In 2008,the impact of the financial crisis, the use of fair value has been seriously questioned. This paper begins with the significance of studying fair value measurement, mainly divided four chapters, from domestic and foreign studies on fair value, described the research status of fair value in China and abroad, the advantages and defects of fair value measurement, and the problems of fair value application in theory and practice are discussed, and put forward the corresponding solutions to the corresponding problem, and also put forward the thinking of fair value in the conclusion, it is necessary to prove the fair value of the measurement method in modern economic development system is necessary. KEY WORDS: fair value, domestic and foreign research status, the advantages and disadvantages of fair value, problems, research on countermeasure 目 录 前言...............................................................1 第1章 研究公允价值计量的意义....................................3 1.1 研究公允价值的理论意义....................................3 1.2 研究公允价值的实际意义............