公允價(jià)值的運(yùn)用對(duì)上市公司的影響
The impact of the fair value on the listed companies

15700字

摘要 2007年實(shí)施的《企業(yè)會(huì)計(jì)準(zhǔn)則》最大的亮點(diǎn)之一是公允價(jià)值計(jì)量屬性的運(yùn)用，這也體現(xiàn)了我國(guó)與國(guó)際會(huì)計(jì)準(zhǔn)則的趨同。新《企業(yè)會(huì)計(jì)準(zhǔn)則》中第3號(hào)《投資性房地產(chǎn)》、第7號(hào)《非貨幣性資產(chǎn)交換》、第12號(hào)《債務(wù)重組》和第22號(hào)《金融工具確認(rèn)與計(jì)量》都涉及了相關(guān)的公允價(jià)值計(jì)量問(wèn)題。另外，公允價(jià)值計(jì)量也一直是我國(guó)學(xué)術(shù)界爭(zhēng)論的熱點(diǎn)問(wèn)題，贊成派普遍認(rèn)為，采用公允價(jià)值計(jì)量能夠提高會(huì)計(jì)信息的相關(guān)性，有利于投資者做出正確的投資決策。而反對(duì)派普遍認(rèn)為，公允價(jià)值計(jì)量雖可以使會(huì)計(jì)信息的相關(guān)性增強(qiáng)，但可靠性得不到保證，當(dāng)監(jiān)管不到位時(shí)，上市公司會(huì)利用公允價(jià)值操縱利潤(rùn)，粉飾財(cái)務(wù)會(huì)計(jì)報(bào)表，提供虛假信息誤導(dǎo)投資者，影響其投資決策，造成社會(huì)資源的浪費(fèi)。因此，本文就以公允價(jià)值計(jì)量對(duì)投資性房地產(chǎn)、非貨幣性資產(chǎn)交換、債務(wù)重組和金融工具四個(gè)方面的運(yùn)用和影響進(jìn)行探討，并例舉相關(guān)案例進(jìn)行說(shuō)明。希望通過(guò)本文，能夠比較清楚的了解公允價(jià)值計(jì)量的運(yùn)用對(duì)上市公司的影響以及運(yùn)用公允價(jià)值計(jì)量的優(yōu)缺點(diǎn)。另外，將通過(guò)相關(guān)資料提出相應(yīng)的改進(jìn)措施，希望公允價(jià)值計(jì)量能在我國(guó)上市公司中運(yùn)用的更加合理、有效。

關(guān)鍵字 公允價(jià)值 投資性房地產(chǎn) 非貨幣性資產(chǎn)交換 債務(wù)重組 金融工具


The impact of the fair value on the listed companies
Abstract The application of the fair value measurement attribute is one of the biggest highlights of “Enterprise Accounting Standards” implemented in 2007.It also means our accounting standards get close to internationalization.The No.3-Investment Real Statement,The No.7-Exchange Non-monetary Assets,The No.12-Debt Restructuring and The No.22-Recognition and Measurement of Financial Instruments of the Enterprise Accounting Standards are involved in the fair value of the relevant problems.In addition, fair value has been a hotly debated issue in Chinese academic circle, Some people believed that the fair value measurement can improve the relevance of accounting information and also help investors to make correct investment decisions. But others are generally accepted that, when the regulation does not reach the designated position,listed companies will use the fair value to manipulate profit, whitewash financial and accounting reports, provide false information to mislead investors, affect the investment decision and causes the waste of social resources. Therefore, this article discusses about the fair value of the investment real estate, the exchange of non-monetary assets, the debt restructuring and the financial instruments and the influence of four aspects carries on the discussion, and illustrate the related case.I hope that through this article,we can be more clearly understand the role of fair value.We can also understand the advantages and disadvantages.In addition, I will be through the relevant information to put forward to some measures. I hope that the fair value measurement can be used in the listed companies in our country is more reasonable and effective.

Key words fair value investment real estate exchange of non-monetary assets debt restructuring financial instruments


目錄
引言 1
第一章 公允價(jià)值相關(guān)概述 2
1.1 公允價(jià)值的概念 2
1.2 公允價(jià)值的特征 2
1.3 公允價(jià)值計(jì)量的理論基礎(chǔ) 3
第二章 公允價(jià)值在我國(guó)上市公司的運(yùn)用及其影響分析 4
2.1公允價(jià)值在投資性房地產(chǎn)方面運(yùn)用及其影響 4
2.1.1公允價(jià)值在投資性房地產(chǎn)方面的運(yùn)用 4
2.1.2公允價(jià)值在投資性房地產(chǎn)方面運(yùn)用的影響 5
2.1.3公允價(jià)值在投資性房地產(chǎn)方面運(yùn)用案例 6
2.2公允價(jià)值在債務(wù)重組方面運(yùn)用及其影響 9
2.2.1公允價(jià)值在債務(wù)重組方面的運(yùn)用 9
2.2.2公允價(jià)值在債務(wù)重組方面運(yùn)用的影響 10
2.2.3公允價(jià)值在債務(wù)重組方面運(yùn)用案例 11
2.3公允價(jià)值在非貨幣性資產(chǎn)交換方面運(yùn)用及其影響 13
2.3.1公允價(jià)值在非貨幣性資產(chǎn)交換方面的運(yùn)用 13
2.3.2公允價(jià)值在非貨幣性資產(chǎn)交換方面運(yùn)用的影響 14
2.4公允價(jià)值在金融工具方面運(yùn)用及其影響 14
2.4.1公允價(jià)值在金融工具方面的運(yùn)用 14
2.4.2公允價(jià)值在金融工具方面運(yùn)用的影響 15
2.4.3公允價(jià)值在金融工具方面運(yùn)用案例 15
第三章 上市公司會(huì)計(jì)制度中公允價(jià)值計(jì)量的優(yōu)缺點(diǎn) 18
3.1公允價(jià)值計(jì)量的優(yōu)點(diǎn) 18
3.1.1公允價(jià)值的運(yùn)用擴(kuò)展了傳統(tǒng)會(huì)計(jì)利潤(rùn)的內(nèi)涵 18
3.1.2符合配比原則 18
3.1.3有利于企業(yè)的資本保全 18
3.2公允價(jià)值計(jì)量的缺點(diǎn) 19
3.2.1公允價(jià)值的確定主觀(guān)性較強(qiáng) 19
3.2.2可操作性較差 19
3.2.3容易導(dǎo)致利潤(rùn)操縱 19
3.3公允價(jià)值運(yùn)用對(duì)策 19
3.3.1充分利用專(zhuān)業(yè)評(píng)估機(jī)構(gòu)和評(píng)估技術(shù) 19
3.3.2加強(qiáng)公允價(jià)值運(yùn)用的監(jiān)管 19
3.3.3提高會(huì)計(jì)從業(yè)人員的專(zhuān)業(yè)水平 20
結(jié)論 21
參考文獻(xiàn) 22
致謝 24