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论文编号：	1295
作者编号：	2120071944
上传时间：	2009/6/16 14:54:43
中文题目：	公允价值计量的会计信息相关性研
英文题目：	The Relevant Research of Fair
指导老师：	李姝
中文关键字：	公允价值;价值相关性;新会计准则
英文关键字：	Fair Value;Relevance;New Accou
中文摘要：	20世纪90年代起，公允价值在美国等发达国家引起了广泛的讨论。虽然，金融危机导致了目前一些有关于公允价值计量属性的争议，但是，公允价值已经成为美国公认会计原则和国际会计准则计量基础的首选，并将其作为金融工具后续计量的主要属性。 我国在公允价值的运用上一直比较谨慎，但在会计准则走向国际趋同的背景下，财政部在2006年颁布的新会计准则中广泛引入了公允价值的概念。新准则的制定和实施适应了我国市场经济发展的需要，而公允价值计量模式的引入，更体现了我国会计界同国际趋同的态势。本文探讨的主要问题是公允价值的引入，是否增强了会计信息的价值相关性，资本市场是否对其做出了显著的反应；同时，新会计准则下的会计信息的相关性又发生了什么样的变化。 本文在文献回顾的基础上，从受托责任观向决策有用观转变、信息观向计量观转变及会计收益观向经济收益观转变三个理论基础的角度提出基本检验假设，利用2007年度财务报表数据，在目前比较通用的价格模型基础上演化出两个新模型，考察公允价值变动损益和可供出售的金融资产的公允价值变动净额对股价的相关性，以此来考察公允价值计量模式的引入是否带来了增量的价值相关性；同时分析新会计准则下公允价值在我国会计实务中的运用及其给财务报表信息带来的影响，提出补充检验假设，利用费尔萨姆——奥尔森线性模型及2001-2007年的财务报表数据，比较各年会计信息对股票价格的联合解释能力，以此来考察新准则下会计信息相关性发生了什么样的变化。结果表明，公允价值变动损益和可供出售的金融资产的公允价值变动净额对股价具有显著的相关性；新准则的实施，增强了会计报表中提供的财务数据的解释能力，增强了会计报表的价值相关性。
英文摘要：	From 1990’s,It has genarated broad disscusion about Fair Value in the United States and other developed country.Now,Fair Value has become the first option of the basical measurement attributes of Generally Accepted Accounting Principles in United States and International Accounting Standards ,and the primary measurement attributes of the follow-up measurement of financial instruments. It’s always cautions for the use of Fair Value in China.But with the international convergence of Accounting Standards, the Ministry of Finance introduced the concept of fair value in the new accounting standards which was issued in 2006.The formulation and implementation of new accounting standards adapt to China’s development of market economy, and the introduction of the fair value reflected the international trend. The main subject discussed in this paper is that with the introduction of fair value ,whether the relevance of accounting information value is enhanced; dose the capital market have significant market reaction and how dose the relevance of accounting information change under new accounting standards. Based on the literature review , this article proposes basic assumption form the three theoretical perspectives:the change of the concept of Fiduciary Duty to the view of Decision Usefulness、Information Concept to Measurement Concept and the Cocept of Accounting Earnings to the Concept of Economic Benefits. First, using data on annual financial statements in 2007, based on the price model,I develop two new models, studying the relevance of Fair Value Gains and Losses and the Fair Value Gains and Losses of Available For Sale Financial Asset to stock prices to analysis wheather the introduction of fair value enhance the relevance of the accounting information.Then,I proposes supplementary assumption to analysis the influencion of the use of new accounting standards, using the financial statements data in 2001-2007 with Feltham-Ohlsen linear model, studying the ability of explanatory of accounting information to analysis how the relevance of accounting information change under the new accountingstandards. The results show that the relevance of Fair Value Gains and Losses and the Fair Value Gains and Losses of Available For Sale Financial Asset to stock prices is significant; the implementation of new guidelines enhance the ability of financial data’s explanatory ,the relvance has enhanced.
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