本文選題：后金融危機(jī)　切入點(diǎn)：公允價(jià)值　出處：《哈爾濱理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國政府對(duì)于公允價(jià)值一直秉承謹(jǐn)慎應(yīng)用的態(tài)度，對(duì)公允價(jià)值的采用經(jīng)歷了運(yùn)用—棄用—重新啟用的過程。為了與國際會(huì)計(jì)慣例趨同同時(shí)又受限于我國市場等條件，，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)的全球金融危機(jī)為公允價(jià)值的應(yīng)用帶來巨大打擊，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，并得到美國政界支持。以FASB（Financial Accounting 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。在我國，公允價(jià)值自2007年再次被廣泛應(yīng)用的同時(shí)，由于金融危機(jī)波及至我國，公允價(jià)值計(jì)量同樣受到了嚴(yán)峻考驗(yàn)。不過，我國會(huì)計(jì)界的學(xué)者大多數(shù)認(rèn)為與另外四種計(jì)量方法相比，公允價(jià)值計(jì)量則更有其優(yōu)越性和實(shí)用性。反過來，公允價(jià)值在金融危機(jī)中順周期效應(yīng)加劇，說明其并不是完美無瑕疵的，對(duì)于其出現(xiàn)的不足，應(yīng)著手對(duì)其進(jìn)行改革。 本文從公允價(jià)值的發(fā)展歷程為出發(fā)點(diǎn)，系統(tǒng)地分析公允價(jià)值在我國實(shí)施的歷史原因和現(xiàn)實(shí)原因，對(duì)運(yùn)用公允價(jià)值產(chǎn)生的效應(yīng)進(jìn)行分析，對(duì)公允價(jià)值的應(yīng)用與金融危機(jī)之間的關(guān)系進(jìn)行梳理。在我國應(yīng)用方面，本文重點(diǎn)對(duì)后金融危機(jī)公允價(jià)值在企業(yè)的應(yīng)用現(xiàn)狀從金融業(yè)和非金融業(yè)進(jìn)行了總體的分析，指出了公允價(jià)值在后金融危機(jī)時(shí)代應(yīng)用產(chǎn)生的經(jīng)濟(jì)后果：（1）對(duì)金融危機(jī)有“放大鏡”作用；（2）公允價(jià)值估值技術(shù)難度增加；（3）降低企業(yè)收益的質(zhì)量。故本文具體地對(duì)公允價(jià)值對(duì)企業(yè)的影響進(jìn)行了實(shí)證研究，從兩方面進(jìn)行研究：一方面，從金融工具、投資性房地產(chǎn)以及非貨幣性資產(chǎn)交換三方面對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響進(jìn)行研究，另一方面，對(duì)企業(yè)價(jià)值的影響進(jìn)行建模分析，研究公允價(jià)值與股價(jià)之間的關(guān)系。最后，本文通過這兩方面結(jié)合實(shí)證結(jié)果對(duì)完善運(yùn)用公允價(jià)值提出相關(guān)建議。
[Abstract]:Our government has been adhering to the attitude of prudent application of fair value, and has experienced the process of using, abandoning and reusing fair value. In order to converge with international accounting practice and be restricted by our country's market at the same time, The re-activation of fair value is based on a cautious, conditional approach to application. In 2008, the global financial crisis triggered by the subprime mortgage crisis 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 profession, led by FASB(Financial Accounting Standards Board. finally made concessions, saying that fair value accounting standards should be revised. In our country, fair value has been widely used again since 2007, at the same time as the financial crisis spread to our country, The fair value measurement has also been severely tested. However, most of the accounting scholars in our country think that compared with the other four methods of measurement, fair value measurement has more advantages and practicability. The pro-cyclical effect of fair value in the financial crisis intensifies, which shows that it is not perfect and flawless, and it should be reformed for its deficiency. From the perspective of the development of fair value, this paper systematically analyzes the historical and realistic reasons for the implementation of fair value in China, and analyzes the effects of fair value. In the application of financial crisis in China, this paper focuses on the application of fair value in enterprises after the financial crisis from the financial industry and the non-financial sector for the overall analysis, It is pointed out that the economic consequence of the application of fair value in the post-financial crisis era is: (1) it is a magnifying glass to the financial crisis. (2) the technical difficulty of fair value valuation is more difficult to reduce the quality of enterprise income. An empirical study on the influence of allowable value on enterprises has been carried out. On the one hand, the impact of financial instruments, investment real estate and non-monetary assets exchange on the financial statements of enterprises is studied. On the other hand, the impact of enterprise value is modeled and analyzed. Finally, this paper puts forward some suggestions on how to use fair value in combination with the empirical results.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

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