毕业论文（设计）金融危-机背景下我国公允价值应用问题探析.docVIP

诚 信 承 诺 我谨在此承诺：本人所写的毕业论文《金融危机背景下我国公允价值应用问题探析》均系本人独立完成，没有抄袭行为，凡涉及其他作者的观点和材料，均作了注释，若有不实，后果由本人承担。 承诺人（签名）： 年 月 日 摘 要 当年一次危及世界的金融危机将公允价值计量属性推到了风口浪尖，公允价值会计问题被认为是当前财务报告体系所面临的最棘手、最迫切的问题。美国许多金融家认为公允价值会计具有“顺周期效应”，是导致次贷危机不断恶化蔓延的根源所在。同时对会计界而言，市场流动性的不断恶化，在非活跃市场如何进行公允价值有效计量成为当时最迫切的现实问题。 本文采用规范的研究方法，借鉴国内外学者的研究成果，结合金融危机这个大背景，列示公允价值计量方法和在我国会计准则中的应用等概念体系，并通过分析公允价值在次贷危机引发的全球性金融危机中所扮演的角色，对金融危机暴露出的公允价值的缺陷进行深层次的剖析。进而提出我国在应用公允价值过程中的几点意见和建议，并提出相应的改进办法予以完善。 最后提出改变公众对公允价值会计的认识，有助于提高会计信息的有用性、透明度，帮助金融机构即使发现问题。快速采取措施，防止危机进一步发生发挥重要作用。 关键词 ：金融危机; 公允价值会计; 缺陷; 建议; 措施 ABSTRACT Fair value accounting problem is considered the current financial reporting system are faced with is the most difficult and most urgent question. When a endanger world financial crisis push fair value measurement attribute to a two-decade-long. Many American financier think fair value accounting has the cycle effect” it’s the most important reason led to financial crisis becoming worsening and worsening. At the same time for accounting, as market liquidity is worsening, in the active market how to carry on the fair value of the effective measurement was the most urgent problems. This paper adopts rules research methods, use the academic research results at home and abroad, combined with the financial crisis the background, listed the fair value measurement method and the application in our accounting concepts, and through the analysis of the fair value in global financial crisis, expose the defects of the fair value of the deep analysis. Analyzes the financial crisis of the fair value of the exposed the defects. Then Put forward some opinions and ideals in the process of using fair value. And put forward the corresponding improvement measures to perfect. Finally put forward to change public understanding of the fair value accounting, which helps to improve the usefulness of accounting information, transparency, help financial institutions even find out the problem. Ra