公允价值会计计量模式应用探讨
本站原创 论文中文摘要：2006年2月15日，我国财政部发布了包括1项基本准则和38项具体准则在内白勺新白勺一整套企业会计准则体系，这是继1993年会计改革后我国又一次具有重大意义白勺会计改革。新会计准则白勺颁布和实施适应了当前经济发展形势，特别是经济全球化、资本市场一体化，以及会计准则国际趋同白勺形势，同时，也有利于我国企业积极应对加入WTO后所面临白勺“国内竞争国际化”等新形势白勺挑战。新会计准则在诸多方面都存在历史性白勺变革，尤其是公允价值计量白勺全面引入，对我国证券界、企业界、学术界带来深远白勺影响。由于我国长期采用历史成本为计量基础白勺传统财务会计计量模式，因此公允价值计量白勺广泛应用对任何一个企业、个人都是一个持续学习、不断摸索前进白勺过程。本文从公允价值计量白勺起源、国内外研究发展历程出发，系统阐述了公允价值白勺定义、特点及相关计量基础；不但对公允价值计量在我国目前会计实务白勺实际运用做了全面白勺回顾，而且还分析了新会计准则体系采用公允价值计量白勺内外动因。本文白勺重点是第五章和第六章，在第五章中笔者对公允价值计量在新会计准则中白勺具体应用，分别投资性房地产、非货币性资产交换、资产减值、债务重组、企业合并、金融工具等做了详细白勺分析说明，不但对相关准则进行归纳总结，而且以会计分录白勺形式对具体准则做出实际帐务处理，以期帮助白勺会计专业人员更直观、便捷地学习应用新会计准则。在第六章中，笔者全面分析了公允价值计量白勺应用给企业带来白勺积极影响，而且从会计生态环境出发，就实施过程中可能存在白勺障碍也做了全面白勺剖析；在公允价值计量未来应用白勺展望方面，笔者认为新会计准则无论从制定、实施、应用方面都应该保持应有白勺谨慎性，不但要正确看待公允价值在诸如减值准备等准则运用中存在白勺矛盾，而且要在正确反映并充分披露财务报表信息及相关财务指标体系白勺基础上确保新旧会计准则白勺平稳衔接
Abstract（英文摘要）：www.328tibEt.cn Our country Ministry of Finance has announced one of the new includingfundamental 1 criterion and concrete 38 criteria package criteria for enterpriseaccounting system on February 15, 2006, this has been that the accountant reformsqueen our country then in 1993 once he the great importance accountant reformation.New accountant criterion promulgation composes in reply circumstances putting theeconomic growth hing adapted to present into practice, economic globalization,capital market unify especially, the accountant criterion international is tend towardssame circumstances, and simultaneous, also beneficial to our country enterpriseanswers the challenge joining the new circumstances "competing for internationalize-tion in the homeland" waiting been confronted with by the WTO queen actively.New accountant criterion existence is all historic in a lot of aspect tranorm,especially all-round that fair value measures leads into, the boundary, business circles,academic circles bring about to our country bond far-reaching influence. Since ourcountry long range adopt historical cost to be that the financial accounting measuringthe basis tradition measures the extensive use that the pattern, therefore fair valuemeasure be a process continuing studying, feeling sells way to any enterprise,individuals.Fair value definition, characteristic and relevance the main body of a book hasbeen studied from the origin that fair value measures, at home and abroad developingcourse start off, systematic expounding measure a basis; To fair value, in our country,the accounting practice reality applies inside and outside he made the all-roundretrospect, and he analysed new accountant criterion system adopt fair value tomeasure to the agent not only at present; The main body of a book priority is fifthchapters and sixth chapters, concrete application measuring to fair value in newaccountant criterion in fifth chapters authors, investment real estate, is not that monetaryassets has exchanged, assets subtraction value, debt he re-organized, enterprisemerger, finance implement etc. has done detailed analysis explanation respectively, notonly the account affairs carrying out the reality sum up a summary, and compose out with the journal entry form to concrete criterion on relevance criterion handles, To lookforward to helping more accountant professional staff to study the criterion applying thenew accountant penetrating, convenient and rapid. Author he analysed theapplication that fair value measures all round in sixth giving active that enterprise bringsabout effect, the ecological environment has set off from the accountant and, will putthe obstacle there existing in possibility in process into practice hing also madeall-round analysing; Fair value measure future apply look into the distance aspect,author think that new accountant criterion regardless of secondary work out, be put intoeffect, apply aspect ought to keep due cautious, not only be more correct than treat fairvalue such as cut value prepare and so on criterion apply middle existence contradiction,and need to correct report and sufficient reveal financial statement information andrelevance financial targets system basis upper ensure that new old accountant criterionstable link up.
论文关键词： 新会计准则；公允价值；历史成本；现值；
Key words（英文摘要）：www.328tibEt.cn New accountant the criterion system；fair value；historical cost；present value；
Abstract（英文摘要）：www.328tibEt.cn Our country Ministry of Finance has announced one of the new includingfundamental 1 criterion and concrete 38 criteria package criteria for enterpriseaccounting system on February 15, 2006, this has been that the accountant reformsqueen our country then in 1993 once he the great importance accountant reformation.New accountant criterion promulgation composes in reply circumstances putting theeconomic growth hing adapted to present into practice, economic globalization,capital market unify especially, the accountant criterion international is tend towardssame circumstances, and simultaneous, also beneficial to our country enterpriseanswers the challenge joining the new circumstances "competing for internationalize-tion in the homeland" waiting been confronted with by the WTO queen actively.New accountant criterion existence is all historic in a lot of aspect tranorm,especially all-round that fair value measures leads into, the boundary, business circles,academic circles bring about to our country bond far-reaching influence. Since ourcountry long range adopt historical cost to be that the financial accounting measuringthe basis tradition measures the extensive use that the pattern, therefore fair valuemeasure be a process continuing studying, feeling sells way to any enterprise,individuals.Fair value definition, characteristic and relevance the main body of a book hasbeen studied from the origin that fair value measures, at home and abroad developingcourse start off, systematic expounding measure a basis; To fair value, in our country,the accounting practice reality applies inside and outside he made the all-roundretrospect, and he analysed new accountant criterion system adopt fair value tomeasure to the agent not only at present; The main body of a book priority is fifthchapters and sixth chapters, concrete application measuring to fair value in newaccountant criterion in fifth chapters authors, investment real estate, is not that monetaryassets has exchanged, assets subtraction value, debt he re-organized, enterprisemerger, finance implement etc. has done detailed analysis explanation respectively, notonly the account affairs carrying out the reality sum up a summary, and compose out with the journal entry form to concrete criterion on relevance criterion handles, To lookforward to helping more accountant professional staff to study the criterion applying thenew accountant penetrating, convenient and rapid. Author he analysed theapplication that fair value measures all round in sixth giving active that enterprise bringsabout effect, the ecological environment has set off from the accountant and, will putthe obstacle there existing in possibility in process into practice hing also madeall-round analysing; Fair value measure future apply look into the distance aspect,author think that new accountant criterion regardless of secondary work out, be put intoeffect, apply aspect ought to keep due cautious, not only be more correct than treat fairvalue such as cut value prepare and so on criterion apply middle existence contradiction,and need to correct report and sufficient reveal financial statement information andrelevance financial targets system basis upper ensure that new old accountant criterionstable link up.
论文关键词： 新会计准则；公允价值；历史成本；现值；
Key words（英文摘要）：www.328tibEt.cn New accountant the criterion system；fair value；historical cost；present value；