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论文编号：	2546
作者编号：	2120082095
上传时间：	2010/6/12 20:01:43
中文题目：	基于新会计准则下的实证分析
英文题目：	Value Relevance Research on Fair Value Accounting: Empirical Evidence Based on Implementation of Amended Accounting Standards
指导老师：	谷卫
中文关键字：	公允价值 新会计准则 价值相关性 会计信息质量
英文关键字：	Fair Value, New Chinese Accounting Standards, Value Relevance， Accounting Quality
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。当前，在会计准则制定上，无论FASB还是IASB，都正在由传统的历史成本向公允价值转变。 与美国相比，公允价值计量在我国发展的时间较为短暂，而且经历了一波三折。从1998年前后引入公允价值计量到2001年取消其在相关会计准则中的应用，会计学界对公允价值的争论一直持续不断。2006年我国新颁布的会计准则中公允价值被重新使用，虽然这一举措顺应了我国会计准则与国际会计准则趋同的趋势，但各界对公允价值计量的顾虑却仍然存在。 我国在公允价值的运用上一直比较谨慎，在实践领域也缺乏相关的经验。在这种情况下，对公允价值计量属性在我国的适用性及实施效果展开讨论和检验就显得非常重要。自2007年1月1日开始至今，我国上市公司执行新会计准则已近四年，公允价值计量是否起到了提高我国会计信息质量的作用，公允价值引入后，历史成本是否已不在具有价值相关性而被公允价值所取代，这些问题还有待于实证检验来回答。然而，我国目前关于公允价值的研究文献基本以规范研究为主，因此本文希望通过实证研究，有效的消除外界对公允价值计量在我国运用的疑虑，也为准则制定者提供有力的支持，从而在一定程度上推动公允价值计量更为广泛的应用。 另一方面，公允价值在我国的会计实务中仍面临着许多障碍，使用中也存在着许多问题。本文通过对这些问题的探讨与分析，并结合前文的研究结论，对公允价值计量在我国未来的发展及应用提出相应的改进意见。
英文摘要：	In the 90s of the 20th century, the fair value has generated discussion in the United States and other developed countries. Currently, both the FASB and the IASB are in the process of transferring the accounting standards setting from the traditional historical cost to fair value. Compared with the United States, the history of fair value in China is shorter. However, the fair value has also gone through twists and turns during that period. From the introduction of fair value measurement in1998, to cancel its application in the relevant accounting standards in 2001, fair value accounting has been continuous debate among the academic circles. In 2006, China re-used fair value measurement in the new accounting standards. Although this measure conforms to China's convergence trend with international accounting standards, all concerns about the fair value measurement still exist. The use of fair value in China has always been cautious, and lack of relevant experience in practice. Under this background, it’s necessary to discuss and prove the applicability and effect of fair value’s implementation in China. Since January 1, 2007, China began implementing the new accounting standards to listed companies for almost four years. Whether fair value improve the quality of our country’s accounting information, as well whether historical cost has lost relevance and been replaced after the introduction of fair value, all those issues need to be answered by empirical tests. However, most of the current Chinese documents are based on regulate research. Therefore, this article hopes to effectively dispel the doubt of use of fair value in China through empirical research, meanwhile, provide empirical support to the guidelines setters and also promote the wider use of fair value to a certain extent. On the other hand, the practical application of fair value in our country still faces many obstacles. Based on the discussion and analysis of these issues, combined with former research conclusions, this paper will provide suggestions to the future development and application of fair value measurement in China.
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