毕业论文公允价值在我国运用面临的问题及对策.doc

摘 要 公允价值在我国的应用道路很曲折，2006年2月15日财政部颁布的新准则体系中，公允价值运用范围之广是前所未有的。实施的过程中存在不少问题，突出表现为公允价值的可靠性和谨慎性问题以及面临着市场环境不完善、公司治理结构不完善、会计人员素质整体水平偏低、会计监督体制不健全等方面致使公允价值在实际操作上出现的问题。因此,我国应当采取加强公允价值理论研究、加强相关法规制度建设、进一步完善市场环境、完善公司治理结构、加强道德教育与业务培训、完善内部会计控制制度、强化外部审计监督等措施,以促进公允价值在我国的推广应用。 关键词: 公允价值；问题；对策；展望 Abstract The sound value is very winding in our countrys application path, on February 15, 2006 Ministry of Finance promulgates in the new criterion system, the sound value utilization scope broad was before did not have, had many problems from the implementation process, the prominent performance as well as faced the market environment for sound values reliability and the discrete question not perfectly, the company management structure imperfect, the accounting personnels quality overall level to be somewhat low, the accounting control system not perfect and so on aspects caused the sound value the question which appeared in the actual operation. Therefore, our country must adopt strengthens the sound value fundamental research, to strengthen the related laws and regulations system construction, to further consummate the market environment, the consummation company management structure, to strengthen the moral education and the vocational training, consummation internal accounting the control system, strengthens measures and so on outside audit surveillance, promotes the sound value in our countrys promoted application. Keywords: Value just and sound；Question；countermeasure；forecast 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc199771826 引 言 PAGEREF _Toc199771826 \h 1 HYPERLINK \l _Toc199771827 1. 公允价值的概述 PAGEREF _Toc199771827 \h 1 HYPERLINK \l _Toc199771828 1.1公允价值的内涵及其发展历程 PAGEREF _Toc199771828 \h 1 HYPERLINK \l _Toc199771829 1.1.1公允价值的内涵 PAGEREF _Toc199771829 \h 1 HYPERLINK \l _Toc199771830 1.1.2公允价值的发展历程 PAGEREF _Toc199771830 \h 2 HYPERLINK \l _Toc199771831 1.2公允价值的本质 PAGEREF _Toc199771831 \h 3 HYPERLINK \l _Toc199771832 2. 我国运用公允价值面临的问题 PAGEREF _Toc199771832 \h 3 HYPE