公允價(jià)值計(jì)量屬性的探析【開(kāi)題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書(shū)】


摘  要

隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展與完善，新興經(jīng)濟(jì)活動(dòng)與事項(xiàng)層出不窮，特別是金融業(yè)務(wù)的創(chuàng)新，產(chǎn)生了大量的衍生金融工具，如遠(yuǎn)期合同、期貨合同、互換和期權(quán)等等。因此公允價(jià)值作為一個(gè)新的計(jì)量屬性于06年引入我國(guó)會(huì)計(jì)準(zhǔn)則中，在使用公允價(jià)值方面我國(guó)還處于初級(jí)階段,但是在不久的將來(lái)它必將取代歷史成本計(jì)量觀。本文根據(jù)我國(guó)新會(huì)計(jì)準(zhǔn)則引進(jìn)公允價(jià)值的規(guī)定，通過(guò)對(duì)公允價(jià)值的計(jì)量屬性進(jìn)行分析，敘述了公允價(jià)值應(yīng)用的意義，對(duì)公允價(jià)值在我國(guó)會(huì)計(jì)實(shí)務(wù)中應(yīng)用的制約因素進(jìn)行了探索，并結(jié)合金融危機(jī)下應(yīng)用公允價(jià)值計(jì)量所產(chǎn)生的影響以及運(yùn)用情況，分析和評(píng)價(jià)公允價(jià)值在我國(guó)運(yùn)用的效果，談?wù)剬?duì)于我國(guó)在運(yùn)用公允價(jià)值計(jì)量屬性時(shí)應(yīng)注意的問(wèn)題,比如公允價(jià)值計(jì)量的可靠性難以保證、公允價(jià)值難以取得、市場(chǎng)經(jīng)營(yíng)環(huán)境制約公允價(jià)值的運(yùn)用等等。
關(guān)鍵詞：公允價(jià)值 計(jì)量屬性 運(yùn)用與建議

ABSTRACT

With China's economic development and improve the economic activities and events, emerging emerge in endlessly, especially the innovation of financial services, produce a lot of financial derivatives, such as a forward contract, credit contracts, exchanges and options, etc. So fair value as a new measurement attributes in 2006, introduced into China in the accounting standards used in fair value in China is still at the primary stage, but in the future, it will replace the historical cost measurement. According to China's new accounting standards introduce the fair value of the regulation, through the fair value measurement attribute analysis is introduced, and the fair value of the meaning of applied in our country, the fair value accounting practice restraining factors, and explored the financial crisis under fair value measurement effects and application situation, analysis and eva luation of fair value in our country, using effect for our talk in using the fair value measurement attribute should pay attention to the problems, such as the fair value measurement to guarantee the reliability of the fair value, or difficult to obtain, market management environment condition of the fair value of the application.
Keywords：fair value; Measurement attributes; suggestions

目錄

中文摘要............................................................Ⅰ
英文摘要............................................................Ⅱ
一 引言..............................................................1
二 公允價(jià)值的概述....................................................2
（一）公允價(jià)值的概念.............................................. 2
（二）公允價(jià)值的確定...............................................2
（三）運(yùn)用公允價(jià)值計(jì)量的意義.......................................4
三 公允價(jià)值計(jì)量屬性分析..............................................5
（一）公允價(jià)值的可靠性和相關(guān)性.....................................5
（二）公允價(jià)值的時(shí)間性和動(dòng)態(tài)性.....................................5
四 公允價(jià)值應(yīng)用存在的問(wèn)題............................................7
（一）存在活躍市場(chǎng)的資產(chǎn)或負(fù)債公允價(jià)值的取得不具有及時(shí)性...........8
（二）未來(lái)現(xiàn)金流量折現(xiàn)法中各種估計(jì)參數(shù)的取得具有一定彈性...........8
（三）資產(chǎn)評(píng)估的流程尚不規(guī)范.......................................8
（四）公允價(jià)值計(jì)量為企業(yè)操縱盈余留下了隱患.........................9
（五）次級(jí)按揭貸款時(shí)對(duì)個(gè)人信用不夠重視............................10
五 合理運(yùn)用公允價(jià)值的建議...........................................11
（一）完善公允價(jià)值應(yīng)用的市場(chǎng)條件..................................11
（二）加強(qiáng)職業(yè)道德教育，提高財(cái)務(wù)人員的職業(yè)素質(zhì)....................11
（三）規(guī)范資產(chǎn)評(píng)估流程，加強(qiáng)資產(chǎn)評(píng)估隊(duì)伍的建設(shè)....................12
（四）完善相關(guān)法律法規(guī)，保障公允價(jià)值可靠性的外部環(huán)境..............12
六 結(jié)論.............................................................13
參考文獻(xiàn)............................................................14
致謝................................................................15