本文選題：后金融危機(jī)　切入點(diǎn)：公允價(jià)值　出處：《江蘇科技大學(xué)》2012年碩士論文

【摘要】：我國(guó)政府對(duì)于公允價(jià)值一直是處于謹(jǐn)慎應(yīng)用的態(tài)度，對(duì)公允價(jià)值的采用經(jīng)歷了啟用、禁用、重新啟用的過(guò)程。為了與國(guó)際會(huì)計(jì)慣例趨同同時(shí)又受限于我國(guó)市場(chǎng)等條件，重新啟用公允價(jià)值是建立在謹(jǐn)慎地、有條件地應(yīng)用的態(tài)度之上。2008年由次貸危機(jī)引發(fā)的全面金融危機(jī)為公允價(jià)值的應(yīng)用帶來(lái)巨大打擊，一時(shí)之間公允價(jià)值的存廢成為各界人士關(guān)注的焦點(diǎn)。以美國(guó)華爾街為代表的金融巨頭們紛紛將此次金融危機(jī)的爆發(fā)歸咎于公允價(jià)值，并得到美國(guó)政界支持。以FASB（FinancialAccounting Standards Board）為首的會(huì)計(jì)界最終做出讓步，表示公允價(jià)值會(huì)計(jì)準(zhǔn)則應(yīng)該修改。因此后金融危機(jī)公允價(jià)值的應(yīng)用情況研究很有必要。 在理論上，，本文介紹了公允價(jià)值的本質(zhì)，公允價(jià)值的應(yīng)用基礎(chǔ)以及公允價(jià)值會(huì)計(jì)準(zhǔn)則的相關(guān)情況。在應(yīng)用上，本文介紹了公允價(jià)值應(yīng)用的歷史演進(jìn)，分析了后金融危機(jī)的背景和公允價(jià)值在國(guó)際上的應(yīng)用現(xiàn)狀，指出公允價(jià)值雖然在一定程度上加劇了金融危機(jī)，但并非金融危機(jī)的根本原因。本文重點(diǎn)對(duì)后金融危機(jī)公允價(jià)值在上市公司的應(yīng)用情況進(jìn)行了總體的分析，針對(duì)我國(guó)并未出現(xiàn)公允價(jià)值“順周期效應(yīng)”的不良影響，總結(jié)了我國(guó)應(yīng)用公允價(jià)值的優(yōu)勢(shì)。隨后本文從總體上分析后金融危機(jī)時(shí)代公允價(jià)值在上市公司的應(yīng)用存在的問(wèn)題：（1）上市公司對(duì)于公允價(jià)值的信息披露趨利避害；（2）公司治理結(jié)構(gòu)不完善；（3）高級(jí)專業(yè)人才尚不滿足實(shí)際需求；（4）市場(chǎng)條件仍存在限制；（5）信息使用者的知識(shí)尚不完全具備；（6）我國(guó)尚未制定單獨(dú)的公允價(jià)值會(huì)計(jì)準(zhǔn)則。隨后提出對(duì)策：（1）構(gòu)建全方位監(jiān)管體系；（2）完善公司治理結(jié)構(gòu)；（3）加強(qiáng)人才建設(shè)，；（4）完善公允價(jià)值應(yīng)用的市場(chǎng)條件；（5）通過(guò)宣傳教育提高信息使用者的專業(yè)素質(zhì)；（6）從公允價(jià)值相關(guān)概念的界定、適用范圍、確認(rèn)計(jì)量和列報(bào)披露這四個(gè)方面指出我國(guó)制定獨(dú)立公允價(jià)值會(huì)計(jì)準(zhǔn)則應(yīng)該涵蓋的內(nèi)容。本文以中國(guó)國(guó)際航空股份有限公司為例進(jìn)行案例分析，進(jìn)一步分析論證后金融危機(jī)公允價(jià)值在我國(guó)上市公司的應(yīng)用情況。最后做出了結(jié)論與展望。
[Abstract]:Our government has always been in a cautious attitude towards fair value. The adoption of fair value has gone through the process of opening, banning and reusing. In order to converge with international accounting practices and at the same time, it is restricted by the market in our country. The re-activation of fair value is based on a cautious, conditional application attitude. The overall financial crisis triggered by the subprime mortgage crisis in 2008 dealt a huge blow to the application of fair value. For a while, the preservation and abolition of fair value has become the focus of attention of people from all walks of life. Financial giants, represented by Wall Street in the United States, have blamed the outbreak of the financial crisis on fair value. The accounting industry, led by FASB(FinancialAccounting Standards Boardi, finally backed down and said fair value accounting standards should be revised. So it is necessary to study the application of fair value in the post-financial crisis. In theory, this paper introduces the nature of fair value, the application basis of fair value and the relevant situation of fair value accounting standards. This paper analyzes the background of the post-financial crisis and the present situation of the application of fair value in the world, and points out that the fair value has aggravated the financial crisis to a certain extent. However, it is not the root cause of the financial crisis. This paper mainly analyzes the application of fair value of post-financial crisis in listed companies, aiming at the negative effect of "pro-cyclical effect" of fair value in China. This paper summarizes the advantages of applying fair value in China. Then this paper analyzes the problem of fair value application in listed companies in the post-financial crisis era. The company governance structure is not perfect (3) the senior professional person does not meet the actual demand. 4) the market condition still exists the restriction 5) the information user's knowledge is not yet fully equipped with the information 6) our country has not yet formulated the individual fair value accounting standard. This paper puts forward countermeasures: 1) to construct an omni-directional supervision system and 2) to perfect the structure of corporate governance 3) to strengthen the construction of talents and 4) to perfect the market conditions of fair value application. 5) to improve the professional quality of information users through propaganda and education. (6) to define the related concepts of fair value. The scope of application, recognition of measurement and disclosure of the four aspects of China's development of independent fair value accounting standards should cover the content. This paper takes China International Aviation Co., Ltd as an example for the case study, The application of fair value of post-financial crisis in listed companies in China is further analyzed. Finally, the conclusion and prospect are made.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51;F560.5

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