会计学专业毕业论文--公允价值计量与会计稳健性的关系研究.doc

摘要
公允价值一直是国际会计的热点问题。自从2006年春季初现端倪以来,美国的次贷危机逐步引发了各大金融公司的剧烈动荡,面对严峻的形势,各国会计机构纷纷修订公允价值会计准则,就按市值计价会计准则的运用发表补充指导意见。我国也针对现在的国际形势,修正了会计准则,再次将公允价值运用到企业会计中,因此,目前公允价值会计与会计稳健性的协调运用关系得到了广泛的讨论,这个问题的研究也具有较强的现实意义和理论意义。
针对公允价值计量的运用与会计稳健性的相互影响,本文通过对公允价值计量,以及会计稳健性的阐释,并针对公允价值计量与会计稳健性在我国的实际运用提出了相关改进措施。对于我国将来在确保会计稳健性的前提下,对于公允价值计量属性的运用,如何运用等方面具有一定的理论价值。
关键词:企业会计准则;公允价值计量;会计稳健性
Abstract
International accounting fair value has been a hot issue. Since the beginning of another since the spring of 2006, the . subprime mortgage crisis triggered a progressive upheaval in major financial firms, are facing a serious situation, the national accounting bodies have revised fair value accounting standards, according to market accounting for the use of published additional guidance. China is also against the current international situation, the revised accounting standards, again the use of fair value accounting in the enterprise, therefore, the current fair value accounting and accounting of the robustness of coordination between the use of widely discussed study of this problem has more strong practical and theoretical significance.
The use of fair value for accounting conservatism and the interaction, the paper on fair value measurement, and interpretation of accounting conservatism, and the fair value measurement and accounting for the stability of the practical application of the proposed China-related improvements. For our future to ensure that the premise of conservatism, for the use of fair value measurement attributes, such as how the theory has a certain value.
Key Words: Accounting standards;fair value measurement;accounting conservatism
目录
一、引言 1
二、公允价值的基本阐释 1
(一)公允价值的定义及特征 1
(二)公允价值的应用范围 2
三、会计稳健性的基本阐释 3
(一) 会计稳健性的定义 3
(二) 会计稳健性的分类 4
四、公允价值计量与会计稳健性 5
(一) 公允价值计量与会计稳健性的统一性 5
(二) 公允价值计量与会计稳健性的矛盾性 6
(三) 公允价值计量与会计稳健性的关系举例 7
五、提高公允价值信息稳健性的建议 8
(一) 合理确定公允价值计量与会计稳健性原则两者使用的顺序 8
(二) 将稳健性原则及公允价值计量的运用与会计信息披露相结合 8
(三) 规范和细化公允价值计量技术 9
(四) 努力提高会计人员职业判断能力,加强对公允价值计量模式的监管 10
六、结