公允价值会计论文：公允价值会计及其在我国的应用研究【中文摘要】传统观点认为,受托责任观侧重可靠性并选择了历史成本,而决策有用观侧重相关性并选择了公允价值,选择合理标杆就是所处的现实环境。
20世纪80年代以来,随着衍生金融工具的大量产生以及会计信息需求者对会计信息质量要求的不断提高,经济环境愈来愈充满不确定性与虚拟性,公允价值顺应潮流登上历史舞台,并且公允价值有可能是金融产品唯一计量属性。
然而,公允价值会计的应用研究并非一帆风顺,缘于自身及所处环境的不确定性风险,公允价值从来都是热点也同时是难点,可以说,风险未必联结公允价值,但公允价值必然联结风险。
2008金融危机及后危机时代,各种力量界入公允价值,公允价值“修改论”、“限制论”尘嚣至上。
然笔者认为,金融危机只不过是公允价值研究应用中的一个小插曲,应用中虽有可能进行“盈余管理”或具有“顺周期效应”,但瑕不掩玉,时势造就“相关性”这颗金子总有闪光时。
辩证地对待公允价值现状:既不盲目乐观地理想化公允价值,也不消极地丑化公允价值。
与美国等发达国家相比,公允价值在我国研究应用更显短促,即使这样,也经历了“先用后弃,弃而再用”的曲折过程。
目前阶段,是对公允价值进行消化引进,我们坚持洋为中用、拿来主义。
面对金融危机及后危机现在出现的种种困惑,我们完全有必要重塑公允价值形象,依然要坚持“公允价值要用”并“怎样更合理地用”,真正弄清公允价值是什么,为什么用,怎样用的方向性问题。
为此本文共分五章加以阐述:首先,对国内外有关公允价值会计文献进行回顾,重点阐述FASB、IASB与我国对公允价值会计内涵并加以比较,对现有文献归纳整理公允价值会计本质特征,从计量属性、层次与方法三方面深度剖析公允价值核心-计量,主要解决公允价值会计“是什么”的问题;其次,创新地把现在文献归类为内向性与外向性二种理论基础并加以阐述,借以解决公允价值会计“为什么”的问题;最后,采用比较、分析、归纳与图表法阐述公允价值在我国会计准则中应用与实务中面临的盈余管理风险与顺周期效应风险,主要解决公允价值会计“怎样用”的问题。
【英文摘要】In the traditional opinion accountability stresses reliability and chooses historical costs, and decision-making availability focuses on correlation and chooses the fair value, chosen reasonable benchmarking is the environment in reality . Since 1980s, along with the production of large numbers of derivative financial instruments and with the improvement of the accounting information demanders for accounting information quality requirement , more uncertainty and virtual sex in economic environment get the result of fair value boarding the stage of history, and fair value may be financial products only as measurement attributes. However, the application research on fair value accounting spirals, because of its and environmental uncertainty risk, fair value is always hot as well as the difficulty. To be true, the riskis not necessarily coupling fair value, but fair value should link risk. The crisis of 2008 financing and after the age of the crisis, all power boundary into the fair value, the noisy of “modify theory”and “limit theory”on fair value can be heard everywhere. But in the point of my view, the financial crisis is just one of the episode on the research of fair value application and though the possibility in the application of earnings management or pro-cyclicality can happen, the flaw can not cover the jade, the relevance of this single gold produced by time and tide always have flash. Dialectical to fair value status: neither optimistic blindly to idealized fair value, also needless polar besmirches fair pared with the United States and other developed countries, the time of fair value on the research and application in our country show less, even so, also experienced the complicated process with“start with abandon, abandon and again”The present stage of fair value, what we did and do more is introduced to digest, we stick to absorb the spirit of foreign research on fair value but copycat. Facing all kinds of the variety of confusion in financial crisis and after, it is completely necessary for us to reshape the fair value image, still insist on “fair value” and “how to use more reasonably use”, what is real cognizant of fair value isthe directional problems of“why use”and“how to use”. This paper is divided into five chapters to illustrate: first, to domestic and foreign fair-value accounting relevant documents are reviewed, this paper expounds fair value accounting connotation among the IASB, FASB and our country and comparing each other; According to the existing literature to summary fair-value accounting nature and from attributes, levels and methods of three aspects analyze deeply the core of fair value- measurement, mainly to solve the question “what it is”; Secondly, the innovation is classified as inner and outer two theoretical basis according to the literature now and expatiates the fair value accounting, which can solve the problem of “why”;Finally, by comparison, analysis and induction and charts method to expatiate on fair value application in our country’s accounting standards and the risk of earrings management and pro-cyclicality to be faced in practical application,mainly to solve the problem of “how to use”.【关键词】公允价值会计会计准则盈余管理风险顺周期效应风险【英文关键词】Fair value of accounting Accounting standards Earrings management riskPro-cyclicality risk【目录】公允价值会计及其在我国的应用研究摘要3-4Abstract4-5 1 绪论8-11 1.1 研究背景8-9 1.2 研究意义9 1.3 研究方案9-11 1.3.1 研究目标和拟解决关键的问题9 1.3.2 研究方法与技术路线9-10 1.3.3 本论文特色与创新点10-11 2 公允价值会计文献综述11-16 2.1 国外文献11-14 2.2 国内文献14-16 3 公允价值会计基础理论研究16-33 3.1 公允价值内涵16-21 3.1.1 FASB 对公允价值的定义16-18 3.1.2 IASB 对公允价值的定义18-19 3.1.3 我国会计准则制定机构对公允价值的定义19-21 3.2 公允价值会计的特征21-23 3.3 公允价值会计的核心-计量23-32 3.3.1 会计计量属性23-24 3.3.2 公允价值计量属性类别24-27 3.3.3 公允价值会计计量层次27-29 3.3.4 公允价值会计计量方法29-32 3.4 本章小结32-33 4 公允价值会计理论基础33-40 4.1 内向性理论基础33-35 4.1.1 价值理论34 4.1.2 产权理论34 4.1.3 收益决定理论34-35 4.2 外向性理论基础35-39 4.2.1 会计目标的迁移35-37 4.2.2 相关性与可靠性会计信息质量的抉择37-38 4.2.3 资本保全论的内在要求38-39 4.4 本章小结39-40 5 公允价值会计在我国会计准则中应用研究40-60 5.1 公允价值在我国会计准则发展历程40-44 5.1.1 公允价值首次提出阶段（1997 年-2000 年）40-41 5.1.2 公允价值回避阶段（2001 年-2006 年）41-42 5.1.3 公允价值重新提出并大发展阶段（2007 年-至今）42-44 5.2 公允价值会计在会计准则中比较研究44-57 5.2.1 FASB 与IASB 公允价值计量趋同比较及对我国借鉴45-49 5.2.2 我国新旧会计准则应用比较研究49-57 5.3 新会计准则中公允价值会计应用研究评价57-59 5.3.1 体系上趋于完整，并与国际财务报告准则趋同57-58 5.3.2 新会计准则中公允价值会计的谨慎使用58-59 5.4 本章小结59-60 6 公允价值会计应用风险及对策60-69 6.1 公允价值会计应用存在的风险及成因分析60-61 6.2 公允价值会计盈余管理风险及对策61-65 6.2.1 盈余管理及其与公允价值会计关系61-62 6.2.2 我国企业进行盈余管理产生动因62 6.2.3 公允价值会计盈余管理风险对策62-65 6.3 公允价值会计顺周期效应风险及对策65-68 6.3.1 金融危机、公允价值与顺周期效应65-67 6.3.2 公允价值会计顺周期效应风险对对策67-68 6.4 本章小结68-69参考文献69-72附录72-73后记73出师表两汉：诸葛亮先帝创业未半而中道崩殂，今天下三分，益州疲弊，此诚危急存亡之秋也。