2017本科生论文-借鉴格式规范.docxVIP

Southwest University of Science and Technology本科毕业设计（论文） 题目： 财务会计的公允价值计量研究 学生姓名: 学生学号: 专 业: 会计学 指导教师: 学院(部): 经济管理学院 财务会计的公允价值计量研究摘要公允价值是企业进行会计计量的重要依据，我国的企业财务会计与国际会计准则体系不断地实现接轨。选此作为研究课题主要有以下原因：第一，随着社会的不断发展，资本市场不断的完善，公允价值相对与历史成本的重要性就突显出来；第二，公允价值是会计的重要计量属性，是国内外学者的研究重点；第三，国内的公允价值理论的理解、认识和运用相比 国外还有一定的差距。本文在主要由四个部分组成：第一部分，讲述了研究背景和意义，这部分分别介绍了公允价值国内外的公允价值发展过程以及研究现状，此后得出了本文的研究意义；第二部分，阐述了公允价值作为企业会计核算中最重要的计量属性之一，其优点和重要性；第三部分，主要论述了在公允价值的计量中所出现的问题以及其不足的地方；第四部分，对公允价值计量中所出现的问题提出了解决的办法和建议。希望通过本文以上内容的浅析，能够为我国的公允价值的计量研究尽献绵薄之力。关键词：公允价值计量； 历史成本； 计量方法THE RESERCH OF FAIR VALUE MEASUREMENTAbstractFair value is an important basis for accounting measurement of enterprises. Chinas enterprise financial accounting and international accounting standards system have been constantly in line with each other. Select this subject mainly for the following reasons: first, with the continuous development of society, the capital markets continue to improve, the fair value of the relative importance and historical cost is highlighted; second, fair value accounting is an important measurement attribute, is the focus of domestic and foreign scholars; third, the fair value of the theory of domestic understanding and using, there is still a certain gap compared with the foreign countries.This paper mainly consists of four parts: the first part describes the research background and significance, this part introduces the process of the development of fair value and the research situation of fair value at home and abroad, then the significance of this study; the second part introduces the fair value measurement attribute as one of the most important enterprises in accounting. The advantages and importance; the third part mainly discusses the fair value measurement in the local problems and its shortcomings; the fourth part puts forward measures and suggestions to solve the understanding of the fair value of the problem. Hope that through the above analysis of the content of this article,