本文選題：公允價值　切入點：公允價值層級　出處：《湖南大學》2013年碩士論文

【摘要】：公允價值層級及其輸入值理論與方法作為公允價值計量理論與方法發(fā)展的一大進步，是“如何用好公允價值”的核心問題之一，具有重大的理論價值和實踐意義。美國財務會計準則委員會（FASB）、國際會計準則理事會（IASB）和我國財政部都將公允價值層級及其輸入值作為公允價值計量準則的重要組成部分，但是有關公允價值層級及其輸入值的指南十分零散、粗略，有很多細節(jié)問題并未涉及，給公允價值計量準則的實際執(zhí)行帶來了重重困難。因此，，對公允價值層級及其輸入值進行全面和深入的研究刻不容緩。 本文分析了FASB《編纂專題820：公允價值計量》、IASB《國際財務報告準則第13號公允價值計量》和我國會計準則中的公允價值層級及其輸入值規(guī)定的異同，在此基礎上對公允價值層級及其輸入值的邏輯脈絡進行推演，認為公允價值層級及其輸入值確定了以市場為基礎的公允價值計量和披露的框架，是公允價值計量過程中的具體理論和方法。本文總結(jié)歸納了公允價值層級劃分和判定的要點以及識別各層級輸入值的方法和原則，探討了各層級輸入值運用的情形，從而對公允價值計量準則規(guī)定進行了補充和完善。本文還針對公允價值層級及其輸入值在我國的應用進行了分析，認為目前我國更多地需要運用第二層級和第三層級輸入值來估計公允價值，并針對應用中存在的難題提出了相應的建議。 本文的創(chuàng)新點在于首次總結(jié)了公允價值層級及其輸入值的五大理論基礎；基于公允價值計量準則對公允價值層級及其輸入值的邏輯脈絡進行推演，論證了公允價值層級及其輸入值的理論意義。本文對公允價值層級及其輸入值問題的研究有助于完善我國公允價值會計準則，促進公允價值在我國的全面和恰當運用。
[Abstract]:As a great progress in the development of fair value measurement theory and method, the level of fair value and its input value theory and method is one of the core problems of "how to make good use of fair value", which has great theoretical value and practical significance.The Financial Accounting Standards Board of the United States (FASB), the International Accounting Standards Board (IASB) and the Ministry of Finance of China regard the fair value level and its input value as an important part of the fair value measurement standards.However, the guidelines on fair value levels and their input values are very scattered, rough, there are many details have not been addressed, the actual implementation of fair value measurement standards brought a lot of difficulties.Therefore, it is urgent to study the level of fair value and its input value comprehensively and deeply.This paper analyzes the similarities and differences between FASB "compilation topic 820: fair value Measurement" and "Fair value Measurement of International Financial reporting Standards No. 13" and the level of Fair value and its input value in Chinese Accounting Standards.On this basis, the logical context of fair value level and its input value is deduced, and the fair value level and its input value determine the framework of fair value measurement and disclosure based on market.It is the concrete theory and method in the process of fair value measurement.This paper summarizes the main points of the classification and determination of fair value levels and the methods and principles of identifying the input values of each level, and discusses the situation of the application of the input values at each level, thus complements and perfects the provisions of the fair value measurement criteria.This paper also analyzes the application of fair value level and its input value in our country, and thinks that the second and third level input value should be used to estimate fair value in our country.At the same time, some suggestions are put forward in view of the problems existing in the application.The innovation of this paper is to summarize the five theoretical bases of fair value level and its input value for the first time, and to deduce the logical context of fair value level and its input value based on fair value measurement criterion.The theoretical significance of fair value level and its input value is demonstrated.The research of fair value level and its input value in this paper is helpful to perfect our fair value accounting standards and promote the comprehensive and proper application of fair value in our country.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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