摘要决策有用观认为，财务报告目标就是向会计信息的使用者提供对他们进行决策有用的信息，而对决策有用的信息主要是关于企业经营业绩及资源变动的信息。因此，如何真实有效地向决策者提供有市场价值的会计信息成为了关键。历史成本一直被认为是最信任的一种计量方式，但随着经济的发展，特别是衍生金融工具的不断涌现，历史成本所反映的某些资产的价值严重偏离了其市场价值，影响了投资者的正确决策；为了使会计信息能更好的反映市场价值，体现决策有用性，各准则制定机构不仅把公允价值计量确认为基本的计量属性，而且其应用范围也在不断扩大。

本文基于现行企业会计准则，从财务决策的角度研究了公允价值的基本理论，对公允价值的实际应用情况进行了分析，并在此基础上探讨了公允价值在财务决策应用过程中应当注意的问题。本论文分五个部分。第一部分为导论；第二部分介绍了公允价值的基本概念和确认方法；第三部分介绍了公允价值的确定次序；第四部分是对公允价值在财务决策中的应用情况进行分析；第五部分探讨了公允价值在财务决策应用过程中应该注意的一些问题。63676

毕业论文关键字  公允价值   财务决策    应用分析

毕 业 论 文 外 文 摘 要

Title     The research of fair value application based on the financial decision-making                                   

Abstract Decision-making usefulness concept thinks, the financial report ought to provide users of accounting information for decision-making useful information to them, and the useful information for decision is mainly about the information of enterprise operating performance and resource change. Therefore, how to effectively provide decision makers real accounting information of market value is a problem. Historical cost has always been considered one of the most trusted measurement way, but with the development of economy, especially the growing emergence of derivative financial tools, the historical cost reflects the value of certain assets off its market value, which effect on the correct decision of the investors. In order to make the accounting information can better reflect market value, manifests the decision usefulness, not only the standard setting bodies confirm the fair value measurement as the basic measurement attributes, but also its use scope has been expanded. 

    This paper bases on the current accounting standard for business enterprises, from the viewpoint of financial decisions, studies the basic theory of fair value, analyzes the actual application situation of fair value, and on this basis discusses the problem with fair value in financial decision-making process should pay attention to. This thesis is pided into five parts. The first part is introduction; The second part introduces the basic concept of fair value and its confirm method; The third part introduces the determine the fair value of the order; The fourth part analyses the application of fair value in financial decision-making; The fifth part discusses some of the problems with the fair value in financial decision-making process should pay attention to.

Keywords Fair value   Financial decision-making   Analysis on application

目  次

1 引  言 1

1.1 研究背景 1

1.2 公允价值的概念 2

1.2.1 FASB关于公允价值的概念 2

1.2.2 IASB关于公允价值的的概念 2

1.2.3 我国会计准则中关于公允价值的概念