公允价值计量对我国财务报表的影响

摘要我国作为公允价值计量的引进国家，在公允价值计量的普及程度并没有美国的普遍，尤其是在公允价值的确认技术上的缺失，使得我国公允价值计量的实际效率低于西方国家。然而这样的缺陷，却让我过避免出现西方国家的连锁性金融灾难，虽然金融危机的根源不是会计制度，但是公允价值计量的确起到了助推危机的作用。另一方面，公允价值的未完全普及，也使得我国对企业和经济的估算平面化，刻板化，导致盲目生产，产能严重过剩和浪费，也导致了企业盈利能力无法量化，使得金融市场的效率低下。45842
我国在公允应用上处于发展时期,通过比较公允价值先行国家和我国在应用公允价值的差异，和因为差异带来的经济影响,可以较为有效地估计公允价值对我国财务报表的影响。
毕业论文关键词：公允价值计量，稳定经济，财务报表体系
Abstract
China as the fair value measurement of the import country, in the popularity of fair value measurement is not America generally, especially the deletion in verification technology of fair value, making the actual efficiency of fair value measurement in China than in Western countries. However, such deficiencies, but let me avoid western chain of financial disaster, although the cause of the financial crisis is not the fair value measurement of accounting system, but indeed played a role in boosting the crisis. On the other hand, the fair value is not fully universal, but also makes the estimation of plane, on business and the economy of our country stereotype, lead to blind production, overcapacity and waste, also led to the profitability of the business can not be quantified, which makes the low efficiency of the financial market, financing difficult and expensive to produce.
Our country is in the period of development in the fair application, through the comparison of the fair value in developed countries and our country in the application of fair value differences, and because of the economic effect of the difference, can more effectively estimate the influence of fair value on financial report in china.Keywords: value illusion, mood swings, the fair value measurement
Key words： The measurement of fair value, economic stability, financial statement system
目   录
摘要    I
Abstract    II
目   录    III
一、公允价值计量    - 1 -
㈠公允价值计量    - 1 -
㈡公允价值的计量方法    - 1 -
㈢公允价值计量的优势    - 2 -
㈣公允价值计量的问题    - 3 -
㈤公允价值计量应用的必然性    - 3 -
二、公允价值计量对我国财务报表的不利影响    - 4 -
㈠削减财务报表体系稳定经济的作用    - 4 -
㈡让财务报表陷入价值假象    - 5 -
㈢财务报表的制作和使用条件增加    - 7 -
三、公允价值计量对我国财务报表的有利影响    - 7 -
㈠使我国财务报表能够更有效促进资源合理分配    - 7 -
㈡促使我国财务报表体系改进    - 8 -
㈢使我国财务报表体系成为宏观调控的依据和工具    - 9 -
四、结论    - 10 -
参考文献    - 11 -
致    谢    - 12 -
公允价值计量对我国财务报表的影响
一、公允价值计量
（一）公允价值计量
公允价值（Fair Value）即是公允市价、公允价格。是指具有有一定交易能力的买卖双方，在公平自愿的条件下为收付货物，劳务和转移债务关系时所确认的对价。这其中需要方信息公开，公平交易。在公允价值计量下，公允价值的计算是基于资产和负债按照公平交易的情况下，人们熟知的市场价格进行交易所形成的交易价格。在实际工作中，一般交由评估机构负责。公允价值计量对我国财务报表的影响:http://www.751com.cn/kuaiji/lunwen_47441.html