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金融危机背景下的公允价值问题研究

时间:2017-12-07 19:18来源:毕业论文
首先在借鉴国内外学者的研究成果基础上,对公允价值理论体系进行了进一步分析。本文还结合了公允价值在此次金融危机中所扮演的角色,对公允价值进行优缺利弊的评价
摘要:近年来,世界各主要会计准则陆续将公允价值作为一项十分重要的计量属性加以运用,来提高会计信息的相关性。我国2006年颁布并于2007年在上市公司施行的新《企业会计准则》中,对公允价值计量属性的采用是我国会计准则向国际会计准则接轨的重要标志之一。然而,2007年8月开始席卷全球的金融危机突然爆发,使得原本被认为是颇具先进性的公允价值开始受到多方质疑,甚至引发了金融界和会计界对公允价值存废问题的激烈论战。基于这一背景,本毕业论文展开了深入研究。首先在借鉴国内外学者的研究成果基础上,对公允价值理论体系进行了进一步分析。本文还结合了公允价值在此次金融危机中所扮演的角色,对公允价值进行优缺利弊的评价。最后,本文以2010年度我国上市公司公允价值执行情况为背景,进而指出了金融危机后我国公允价值运用的几点问题,并提出相关改进建议。16270
关键词:公允价值;金融危机;次贷危机;历史成本
Research on Fair Value Issues in the Circumstance of Financial Crisis
Abstract: In recent years, to enhance the correlation of accounting information, the world's major accounting standards have successively regarded the fair value as a significant measurement attribute. The fair value accounting was reintroduced in the newly published China Accounting Standards. These standards were promulgated in 2006 and applied to the listed companies since 2007. This is one of the most significant symbols that China Accounting Standards are increasingly accepted by international accounting profession. However, the financial crisis suddenly broke out in August 2007. It has made the fair value accounting, which was used to be considered quite advanced, to be accused by several aspects. The paper is based on this background that launched an in-depth study. On the strength of the domestic and foreign scholars’ research results, this paper further discusses the theoretical system of fair value. Moreover, combined with the role of fair value of the financial crisis, it evaluates the pros and cons of fair value accounting. At the end of the study, based on the implementation of fair value among the listed companies in 2010, it further points out several problems of fair value execution in China with the financial crisis, and puts forward some relevant suggestions.

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Keywords: Fair Value;Financial Crisis;Subprime Crisis;Historical Cost
目  录
一、引言    1
(一)研究背景及意义    1
(二)国内外研究综述    1
1、国外研究综述    2
2、国内研究综述    2
(三)研究方法    3
二、公允价值的相关概念界定    4
(一)公允价值的定义    4
(二)公允价值的特征    4
(三)公允价值与其他计量属性的比较    5
三、金融危机与公允价值关系研究    7
(一)金融危机的起因    7
(二)金融危机下对公允价值的争论    7
1、金融界对公允价值的批判    7
2、会计界对公允价值的维护    8
(三)金融危机下对公允价值的再认识    8
1、公允价值在现实应用中的优势    9
2、公允价值在金融危机中暴露的缺陷    9
四、公允价值在我国的应用状况分析    11
(一)公允价值在我国会计准则中的应用    11
1、金融工具确认和计量角度    11
2、投资性房地产角度    13
(二) 公允价值在实际应用中的存在的问题    14 金融危机背景下的公允价值问题研究:http://www.lwfree.cn/kuaiji/20171207/17542.html
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