探讨现值在会计中运用_学位论文.doc

目 录 摘要 I Abstract II 第一章 会计计量属性概述 1 1.1 计量属性的含义 1 1.2 会计计量属性的分类 1 第二章 历史成本计量属性与现值计量属性的比较 4 2.1 历史成本计量属性的缺陷 4 2.2现值计量属性的优越性 7 第三章 影响现值计量的因素分析 8 3.1 未来现金流量 8 3.2 折现率 10 第四章 现值计量在我国运用时的障碍 12 4.1 现值计量属性自身存在不足 12 4.2我国会计人员的专业素养的缺陷 12 第五章 现值计量在我国广泛运用的解决对策 14 5.1 加快现值计量属性的研究 14 5.2 培养大批的优秀的会计专业人员 14 5.3 完善会计体系建设 15 结论 17 参考文献 18 致谢 19 现值在会计中的运用 摘 要 经济越发展，会计越重要。随着经济的快速发展，人们对于会计信息的质量要求越来越高，而会计计量属性是影响会计信息质量高低的重要因素之一。为提高会计信息的质量，基本准则对会计计量属性做出了统一规范在现值计量下，资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现金额计量；负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量Discussion on the application of present value in accounting Abstract Economy progress more deeply, accountancy would become more critical. With the rapid development of economy, people for the quality of accounting information demand is higher and higher, and accounting measurement attribute affect the accounting information quality high and low is one of the important factors. In order to improve the quality of accounting information, basic principles of accounting set a unified, standardized criterion in its measurement.However, the traditional historical cost measurement attributes increasingly challenged, and present value measurement attribute of historical cost measurement attribute to some defects fixed.In the present value measurement, assets are measured according to its expected discounted amount of net cash inflow from its continued use and final disposal generated in future. Liabilities are measured in accordance with the discounted amount of net cash outflows which is asked for repaying in the expected period of future. This paper is discussing on the application of present value in accountancy including future cash flow and choice of the discount rate by comparing attributes of present value measurement and other measurement. And to use present value measurement attributes obstacles exist in our country wide use and present value the countermeasures are discussed. Key Words：accounting；present value；Measurement attribute