摘要随着知识经济时代的来临，财务会计计量模式在企业的地位和作用越来越高，其中公允价值计量作为一项新的计量模式正日益被人们所重视。席卷全球的2008年次贷危机作为新导火索重新点燃了对公允价值计量模式存在弊端的质疑。但FASB对此持不同意见，其认为不能把公允价值计量模式视作次贷危机出现和加速的主要因素。在此背景之下，财政部新颁布了CAS39准则，其中对公允价值计量的处理进行大刀阔斧的改革，首次将其单列为会计准则的独立一章，体现出官方对公允价值模式的重视，也创新了会计处理的方法。文章立足于公允价值这一计量属性，结合会计信息质量的有关理论，在实务背景之下论述了公允价值计量对会计信息质量的重大影响。此外，本文结合了运用公允价值模式进行计量的相关金融企业的案例与数据，在深入探讨我国特殊国情下公允价值的具体运用，最后就所发现的问题提出有针对性的对策与建议。86226

毕业论文关键词：企业会计准则；公允价值计量；会计信息质量；金融资产

Effect of Fair Value on the Quality of Accounting Information 

Abstract With the advent of the knowledge economy era, the measurement model in the enterprise status and role of higher and higher, which are measured at fair value as a new measurement model is increasingly being valued by the people。 2008 swept the world as a new fuse subprime crisis rekindled disadvantages of fair value measurement model questioned。 But FASB disagreed, it can not be considered the fair value measurement model as a major factor in the sub-prime crisis and accelerated。 In this context, the Ministry of Finance issued new guidelines CAS39, in which the fair value of the processing carried out drastic reforms, which for the first time as a separate independent accounting standards of a chapter, reflecting the official emphasis on the fair value model, but also innovation the method of accounting treatment。 This article is based on the fair value measurement attribute, combined with the theory of the quality of accounting information, under the substantive background paper had a significant impact on the quality of fair value accounting information。 In addition, the paper combines the use of fair value basis of the relevant business cases and financial data, in depth specific application of fair value under special conditions。 Finally, targeted measures and suggestions on the issues identified。

Key words: corporate accounting standards; the quality of accounting information; fair value accounting treatment

目 录

0 引言 1

1 公允价值及会计信息质量的概述 2

1。1 公允价值的理论基础 2

1。2 会计信息质量的理论基础 3

2 公允价值的计量方法及对会计信息质量的影响 4

2。1 公允价值的计量方法 4

2。2 公允价值的计量对会计信息的质量影响 4

3 公允价值计量的应用及其产生的问题 7

3。1 公允价值计量在我国金融资产中的规定 7

3。2 公允价值计量在我国金融资产中的应用现状 7

3。3 公允价值计量在金融资产应用中存在的问题 8

4 完善公允价值计量应用的建议和对策 10

4。1 完善市场机制，创建公平的市场环境