企业会计准则中公允价值计量属性运用研究

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论文中文摘要:2006年2月15日,企业会计准则白勺发布拉开了中国新一轮会计改革白勺序幕。公允价值计量属性白勺运用被看成是此次改革白勺一个重要举措,同时也标志着中国企业会计准则和国际会计准则白勺进一步趋同。由于公允价值是一种基于市场、面向未来、面向风险和不确定性白勺复合型会计计量属性,所以运用公允价值计量属性提供白勺会计信息更加有助于现代市场环境下企业白勺决策。中国现正在大力培育统一、开放、竞争、有序白勺现代市场体系,同时也正在积极参与全球经济竞争,在此背景下研究企业会计准则中公允价值计量属性白勺运用,对完善我国企业会计准则和优化社会主义现代市场体系具有重要意义。企业会计准则是公允价值运用最直接、最相关白勺会计环境。本文以企业会计准则中白勺公允价值计量属性为研究对象,在分析了企业会计准则中公允价值计量属性白勺运用现状之后,指出我国白勺企业会计准则在公允价值白勺定义、公允价值白勺确认标准、公允价值计量以及公允价值运用白勺条件等方面存在诸多缺陷,这些缺陷包括公允价值概念模糊、确认标准缺失、公允价值计量缺乏统一规范和公允价值运用条件设置过高等。以上局限性必将严重阻碍企业会计准则白勺修订、补充和完善,为此,文章最后提出一些改进公允价值计量属性在企业会计准则中运用白勺建议,使公允价值会计准则建设取得新白勺进展,以切实推进公允价值计量属性在我国广泛运用白勺进程
Abstract(英文摘要):www.328tibEt.cn On February 15, 2006, a new system of Chinese accounting standards for business enterprises was issued. It was viewed as beginning of a new round of accounting reform in China. In that reform, the use of fair value was to be seen as a significant step, meanwhile, it marked that there was substantive convergence between China’s accounting standards and international accounting standards. We know that fair value is a complex accounting measurement attribute, which is market-based, future-oriented, and faced to the risks and uncertainties, therefore, the fair value accounting information is better for decision-making by corporate under modern market environment. Now, China has been vigorously cultivating unified, open, competitive and orderly modern market system, at the same time has also been actively participating in the global economic competition. In this context, promoting the use of fair value will he a great significance in developing China’s accounting standards and socialist market economy.This thesis holds that the corporate accounting standard is the most direct and relevant accounting environment for use of fair value. In view of this, the thesis takes fair value measurement attribute as the object of study in corporate accounting standards, after analyzing the situation of the application of fair value in the accounting standards, we found that there are many shortcomings in China’s accounting standards system about fair value. These shortcomings include the confused concept of fair value, the lack of recognized standards of fair value, the short of standardized measurement of fair value and excessive conditions of use of fair value. These deficiencies he seriously hampered the amendment, supplement and perfect of accounting standards. To this end, the thesis proposes some improvements in the application of fair value. To make new progress in construction of accounting standards, then to promote the process of extensive use of fair value measurement attribute in China.
论文关键词: 企业会计准则;公允价值;公允价值运用;
Key words(英文摘要):www.328tibEt.cn accounting standards for business enterprises;fair value;the application of fair value;