公允价值对企业利润的影响

摘要：随着经济全球化以及我国经济迅猛地发展，历史成本计量属性变得越来越不能满足我国财务报表使用者的信息需要。为使债权人、投资人、政府及有关部门和社会公众等在内的会计信息使用者，能够及时了解企业当前持有的资产和负债的真实价值，我国开始广泛使用公允价值计量。49722

本人就企业使用公允价值计量对利润的影响，结合国内外现状，对上海世贸股份有限公司进行调研分析，发现由于我国部分交易市场的发展还未成熟，对公允价值的认定有一定的主观判断，滥用公允价值计量，造成企业操纵利润、粉饰报表，影响报表使用者阅读与获取信息。金融工具的公允价值变动计入当期损益中，使企业的利润波动较大，加剧经济的巨幅波动。所以我国应该加强法制建设，为公允价值的发展建立一个有效、公平的市场经济环境。同时完善公允价值的信息披露制度，制定公允价值的具体操作规范，使得会计信息更加准确和可靠。

毕业论文关键词：公允价值；利润；金融资产；可靠性

Fair Value on corporate profits

Abstract: With economic globalization and China's rapid economic development, historical cost of property has become increasingly unable to meet the information needs of financial statement users. For the creditors, investors, and government departments and the public, etc., users of accounting information, to keep abreast of the real value of assets and liabilities of the business currently held, China began widespread use of fair value.

I am on business impact of the use of the fair value of profits, the status condition at home and abroad, the World Trade Co., Ltd. in Shanghai to conduct research analysis found that as part of the development of China's market is not yet mature, recognized the fair value of certain subjective judgments, abuse fair value, resulting in companies manipulate profits, whitewash report, affecting users of financial statements to read and access information. Changes in the fair value of financial instruments through profit or loss, allowing corporate profits more volatile, exacerbated by huge fluctuations in the economy. Therefore, China should strengthen the legal system, the establishment of an effective, equitable market environment for the development of fair value. At the same time improve the information disclosure system of fair value, the fair value of the development of specific practices, making more accurate and reliable accounting information.

Keywords: fair value; profits; financial assets; reliability

绪论…1

一、公允价值的概述…2

(一)公允价值的定义…2

(二)公允价值的理论基础…2

(三)公允价值引入的必要性3

二、公允价值运用的现状…5

(一)国外研究现状5

(二)国内研究现状6

三、公允价值计量实际运用中存在的问题8

(一) 公允价值的可靠取得具有一定的难度，易于操纵利润、粉饰报表8

(二) 公允价值计量使企业利润波动较大，加强经济的巨幅波动…9

(三) 选择公允价值计量具有较大的目的性，增加分析报表的难度9

(四) 滥用公允价值计量，影响使用者阅读与获取信息…10

四、公允价值对企业利润影响的案例分析12

(一)公允价值计量模式对企业财务数据的影响分析12

(二)公允价值计量模式对金融资产计量的影响17

五、公允价值在我国应用的建议…19

(一)加强公允价值准则执行的监管…19 公允价值对企业利润的影响:http://www.751com.cn/kuaiji/lunwen_52800.html