本文選題：公允價值　切入點：價值相關(guān)性　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場經(jīng)濟(jì)、資本市場和金融工具的快速發(fā)展,會計的目標(biāo)由受托責(zé)任觀向決策有用觀轉(zhuǎn)變。這就對會計信息的相關(guān)性提出了更高的要求。應(yīng)會計目標(biāo)的變化,公允價值計量模式不斷被應(yīng)用于會計準(zhǔn)則。美國和歐洲會計準(zhǔn)則均已大量全面的引入了公允價值計量模式。中國會計準(zhǔn)則在向國際會計準(zhǔn)則趨同的過程中,是否要引入公允價值計量模式,如何引入,在實踐中能否提高會計信息的相關(guān)性,這都是急需要解決的問題。 本文首先對公允價值國內(nèi)外的發(fā)展歷程進(jìn)行了梳理,厘清了公允價值的歷史脈絡(luò),發(fā)現(xiàn)公允價值與歷史成本一直處于不斷競爭的過程中,誰能取得上風(fēng)的根結(jié)在于誰更能適應(yīng)當(dāng)時經(jīng)濟(jì)環(huán)境和制度環(huán)境。這為我國結(jié)合自身國情和制度文化因素引入公允價值提供了有益的啟示。 接著在借鑒國內(nèi)外優(yōu)秀研究成果的基礎(chǔ)上,對公允價值會計的價值相關(guān)性理論成果進(jìn)行了介紹,重點介紹了決策有用觀和契約觀下的公允價值會計。并以此作為實證研究的起點和基礎(chǔ)。實證研究方面引入Ohlson模型,對2006-2011年中國資本市場5年數(shù)據(jù)應(yīng)用修正的價格模型和收益模型進(jìn)行驗證,發(fā)現(xiàn)新會計準(zhǔn)則應(yīng)用后較舊會計準(zhǔn)則有較高的價值相關(guān)性,公允價值損益科目與股票價格呈顯著正相關(guān)關(guān)系,而其敏感程度并不大于剔除公允價值損益的每股收益。對國有企業(yè)和民營企業(yè)兩個樣本檢驗發(fā)現(xiàn),國有企業(yè)比民營企業(yè)更偏向于應(yīng)用公允價值會計,且國有企業(yè)的價值相關(guān)性更高。從而證實了不同所有形式下的契約關(guān)系對公允價值會計應(yīng)用效果的影響。 在總結(jié)以上實證和理論研究的基礎(chǔ)上,本文提出在快速與國際會計準(zhǔn)則趨同全面引入公允價值的過程中,不能完全引入國際會計準(zhǔn)則,要考慮中國特有的制度背景和文化環(huán)境。并提出審慎的研究公允價值在我國應(yīng)用的可能和效果；加快經(jīng)濟(jì)發(fā)展,改善經(jīng)濟(jì)和金融環(huán)境；加快資本市場的法律法規(guī)和信息披露制度的完善；盡快出臺與公允價值會計相適應(yīng)審計和稅法準(zhǔn)則四條建議。
[Abstract]:With the rapid development of market economy, capital market and financial instruments, the objective of accounting has changed from the view of fiduciary responsibility to the view of decision usefulness, which puts forward higher requirements for the relevance of accounting information. The fair value measurement model has been applied to accounting standards. Both American and European accounting standards have introduced fair value measurement model in a large number of aspects. In the process of convergence of Chinese accounting standards to international accounting standards, Whether to introduce fair value measurement mode, how to introduce it, and whether to improve the relevance of accounting information in practice are urgent problems to be solved. In this paper, the development of fair value at home and abroad is first combed, the historical context of fair value is clarified, and it is found that fair value and historical cost have been in the process of continuous competition. The root of who can gain the upper hand lies in who can adapt to the economic and institutional environment at that time, which provides a beneficial enlightenment for our country to introduce fair value in combination with its own national conditions and institutional cultural factors. Then, on the basis of drawing lessons from domestic and foreign excellent research results, the paper introduces the theory of fair value accounting value correlation. This paper mainly introduces the fair value accounting under the view of decision usefulness and contract, and takes it as the starting point and foundation of empirical research. In empirical research, Ohlson model is introduced. This paper verifies the revised price model and income model of China's capital market from 2006 to 2011, and finds that the new accounting standards have higher value relevance than the old ones. There is a significant positive correlation between the subjects of fair value profit and loss and the stock price, but its sensitivity is not greater than that of earnings per share excluding the gains and losses of fair value. State-owned enterprises are more inclined to apply fair value accounting than private enterprises, and the value correlation of state-owned enterprises is higher, which proves the influence of contract relationship in different forms on the application effect of fair value accounting. On the basis of the above empirical and theoretical research, this paper puts forward that in the process of fast convergence with international accounting standards and comprehensive introduction of fair value, we can not completely introduce international accounting standards. It is necessary to consider the unique institutional background and cultural environment of China, and put forward a prudent study of the possibility and effect of fair value application in China, speed up economic development and improve the economic and financial environment. Accelerate the perfection of the laws and regulations of capital market and the information disclosure system, and make four suggestions to adapt to the fair value accounting and auditing and tax law standards as soon as possible.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233;F275

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本文編號：1617969