摘 要自我国实施新的会计准则以来，公允价值这一会计属性被重新引入并在中国经济市场广泛使用。采用公允价值计量的方法，无疑会对以历史成本，现行市价等模板计量的会计计量体系带来冲击，这种冲击反映成书面就是企业的财务报表数据的差异。本文以探究公允价值计量这一方法对企业财务报表的影响为目的，通过对公允价值与历史成本现行市价等计量属性的优势对比来突出使用公允价值计量的历史必然性，同时又通过分析公允价值与财务表上涉及的诸如交易性金融资产、非货币金融资产交换，债务重组等科目的联系来说明公允价值计量模式对于企业财务报表的影响。然后通过分析该影响会导致的问题并提出解决方法。86642

毕业论文关键词： 公允价值；新会计准则；财务报表；问题及方法

A Study of Fair Value on the Financial Statements

Abstract    Since the promulgation of the new Accounting Standards for Business Enterprise by the Ministry of Finance, fair value, the new according attributes, is implemented in Chinese economic market and used wildly, the fair value measurement has no doubt to bring impact on the old accounting system of measurement which take examples of the measurement such as historical cost, prevailing price and so on, and the sign which the impact shows is the difference of the data on the financial statements。 The article aims at the research of the impact which the fair value measurement has on the enterprises financial statements, and show the comparison between the other accounting measurement such as historical cost measurement, prevailing price measurement, and on the other hand, the article continue to show the effect which the fair value has on the enterprises financial statements by analysing the relationship between the fair value and the other accounting subjects involved in financial statements such as trading financial assets, non transactional financial assets, debt restructuring and so on, and from the analysis we may carry on to think about the problems which the fair value measurement may contributes and reach the solution about it。

    Keywords：fair value; new Accounting Standards; financial statements; problems and solutions

0引言 1

1 公允价值的相关理论 1

1。1 公允价值的定义及分析 1

1。2 公允价值的计量方法 2

1。3公允价值计量的意义 4

2 公允价值在我国会计准则中的应用 7

2。1 公允价值在我国运行特征 7

2。2 公允价值的使用范围 8

3公允价值对财务报表的影响 8

3。1公允价值计量对金融资产的影响。。9

3。2公允价值计量对投资性房地产的影响9

3。3公允价值对非货币性交易的影响。。9

3。4公允价值计量对债务重组的影响10

4公允价值计量在应用中存在的问题 11

4。 1可靠性问题 11

4。 2可操作问题 13

5 完善公允价值计量的相关建议 13

5。 1改进公允价值计量的会计处理。。13

5。 2扩展与加强信息披露。14

5。3提高公允价值会计准则的可操作性15

5。4建立健全完善的资产评估制度16

6。结论