论公允价值环境下会计稳健性的运用—学士学位论文.doc

本科毕业论文 题目： 论公允价值环境下会计稳健性的运用  摘 要 公允价值一直是国际会计的热点问题。在经过了一场世界范围的金融危机后，它更是成为了会计界关注的焦点，甚至引起了业内外的广泛讨论。公允价值在我国应用过程中的几次反复，也说明对于公允价值在提高会计信息相关性的同时是否影响到会计稳健性存有争议。本文从稳健性的角度出发，研究在公允价值环境下会计稳健性的应用情况。 本文主要从以下三个方面展开研究：首先是公允价值的概述，介绍公允价值的相关概念以及分析公允价值在我国的应用情况。然后介绍会计稳健性的相关理论，主要包括会计稳健性的相关概念以及稳健性在我国的发展情况。最后在分析公允价值与会计稳健性的关系的基础上，论述公允价值应用对会计稳健性的影响，进而提出几点应用会计稳健性的建议。 本文结论表明，会计稳健性是公允价值应用过程中不能忽视的问题，在应用公允价值过程中，必须兼顾稳健性。 关键词： 公允价值会计； 会计稳健性； 新会计准则 Abstract Fair value has always been a hot issue of the international accounting. After a worldwide financial crisis, it becomes the focus of the accounting field and even aroused wide discussion inside and outside. Fair value improves the relevance of accounting information, but the repetitive application of fair value also shows that whether it affects conservatism simultaneously is controversial. From the perspective of conservatism, this paper studies the application of accounting conservatism under the circumstance of fair value. This paper carries out research from the following three aspects. First is the outline of fair value, introducing its related concepts and analyzing the application of fair value in our country. Then the paper introduces related theories of accounting conservatism, mainly including related concepts of accounting conservatism and the development situation of conservatism in our country. Finally, based on the analysis of the relationship between fair value and accounting conservatism, it discusses the impact of fair value application on accounting conservatism and then it makes several suggestions for the application of accounting conservatism. The conclusion of this paper shows that during the application of fair value, accounting conservatism can not be ignored but should be taken into consideration. Key words: Fair value accounting; Accounting conservatism; New accounting standards 目 录 1 绪论 1 1.1 研究背景和意义 1 1.2 文献综述 1 1.2.1 国外文献综述 2 1.2.2 国内文献综述 2 2 公允价值概述 4 2.1 公允价值的定义和特征 4 2.2 公允价值