【正文】 價(jià)值的成本較高 24 會計(jì)人員對公允價(jià)值的存在誤解 25 公允價(jià)值在我國會計(jì)應(yīng)用中存在問題的原因分析 25 受市場環(huán)境的影響 26 公允價(jià)值準(zhǔn)則體系不健全 27 監(jiān)督約束制度的欠缺 27 現(xiàn)有會計(jì)教育方式不利于公允價(jià)值的推廣 284. 美國應(yīng)用公允價(jià)值的經(jīng)驗(yàn)、教訓(xùn)和啟示 29 美國應(yīng)用公允價(jià)值的經(jīng)驗(yàn)借鑒 29 完整的公允價(jià)值準(zhǔn)則體系 29 利用專業(yè)評估為公允價(jià)值計(jì)量提供服務(wù) 30 美國應(yīng)用公允價(jià)值的教訓(xùn) 31 金融危機(jī)的起因 31 在金融危機(jī)中公允價(jià)值暴露出的缺陷 32 美國應(yīng)用公允價(jià)值的啟示 34 非活躍市場環(huán)境成為公允價(jià)值計(jì)量的主旋律 34 專業(yè)評估能夠?yàn)楣蕛r(jià)值計(jì)量提供強(qiáng)力支持 34 充分發(fā)揮政府部門的作用 355. 完善公允價(jià)值在我國會計(jì)中應(yīng)用的對策 36 建立價(jià)值信息體系 36 培育公允價(jià)值運(yùn)用的市場條件 36 加強(qiáng)與專業(yè)評估的融合與銜接 36 構(gòu)建公允價(jià)值應(yīng)用的制度基礎(chǔ) 37 完善公允價(jià)值準(zhǔn)則體系 37 健全內(nèi)部控制制度 38 發(fā)揮各監(jiān)管部門的監(jiān)督作用 38 強(qiáng)化政府監(jiān)管部門的監(jiān)督 38 加強(qiáng)注冊會計(jì)師的監(jiān)督 39 提高會計(jì)人員的專業(yè)水平 39參考文獻(xiàn) 41后 記 44Contents0. Introductions 1 Research background and purpose 1 Research background 1 Research purpose 1 Literature Review 2 Abroad research 2 Domestic research 3 Literature review 4 Research methods and thought 5 The framework of paper 51. Overview of the theory of fair value 7 The definition of fair value 7 Characteristics of the fair value 7 The basic methods of determining the fair value 8 Method one: determined by the market price of the same assets or liabilities 9 Method two: determined by the market price of the similar assets or liabilities 9 Method three: determined by the valuation techniques 10 Comparison of fair value and other measurement attributes 11 Comparison of historical cost and fair value 12 Comparison of current cost and fair value 12 Comparison of current market price and fair value 13 Comparison of net realizable value and fair value 13 Comparison of the present value of future cash flows and fair value 13 Application of fair value accounting theory 14 Fair value can meet the decisionusefulness view and requirements of the concept of fiduciary duty 14 Fair value measurement is based on modern property rights theory 15 Fair value measurement is consistent with requirements of AssetLiability View 162. The main factors affecting fair value accounting applying in our country 17 Market environment 17 Legalsystem 18 Social cultural 18 Accounting education 203. The problems and causes of the application of fair value in accounting 21 The problems of the application of fair value in accounting 21 The application of Fair value in accounting has limited scope 21 Some enterprise determine fair value at discretion 23 Using fair value manipulating corporate profits has been a usual way 23 The cost of applying fair value is too high for enterprise 24 Accountants have some misunderstanding in fair value 25 Analysis of the causes of the problems on the application of fair value in accounting 25 Affected by market environment 26 The standards system of fair value is not perfect 27 Lack of supervision and restraint system 27 The existing way of accounting education is not conducive to the promotion of fair value 284. The experience,lessons and inspiration of application of the fair value in USA 29 The experience of application of the fair value in USA 29 The plete standards system of fair value 29 Useing professional assessment service in fair value measurement 30 The lessons of application of the fair value in USA 31 The causes of the financial crisis 31 The fair value39。與我一同工作的同志對本研究所做的任何貢獻(xiàn)均已在論文中作了明確的說明并表示了謝意。碩 士 學(xué) 位 論 文 （中文） 公允價(jià)值在我國會計(jì)應(yīng)用中存在的問題與對策 （英文） The problem and countermeasures of Application of Fair Value in China 作者姓名 衷俊 學(xué)院(系、部) 會計(jì)學(xué)院 學(xué)科專業(yè) 會計(jì)學(xué) 研究方向 會計(jì)理論 指導(dǎo)教師 王建輝 教授 二O一O年九月49 / 59獨(dú)創(chuàng)性聲明 本人聲明所呈交的論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標(biāo)注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫的研究成果，也不包含為獲得江西財(cái)經(jīng)大學(xué)或其它教育機(jī)構(gòu)的學(xué)位或證書所使用過的材料。 簽名： 衷俊 日期： 關(guān)于論文使用授權(quán)的說明本人完全了解江西財(cái)經(jīng)大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即：學(xué)校有權(quán)保留送交論文的復(fù)印件，允許論文被查閱和借閱；學(xué)校可以公布論文的全部或部分內(nèi)容，可以采用影印、縮印或其它復(fù)制手段保存論文。s flaws have been exposed within the financial crisis 32 The inspiration of application of the fair value in USA 34 Nonactive market environment is the main theme of the fair value 34 Professional assessment can provide strong support for fair value measurement 34 Play the role of government departments 355. The countermeasures of improving the application of fair value in accounting in our country 36 Build the value information system 36 Foster market condition for the application of fair value 36 Strengthen the integration and convergence of professional assessment 36 Building the institutional basis for the application of fair value 37 Improve the standards system of fair value 37 Sound the internal control system 38 Play the role of the regulatory 38 Strengthen the supervision of government regulators 38 Strengthen the supervision of Certified Public Accountants 39 Improve the professional standards of accounting personnel 39References 41Postscript 44摘 要公允價(jià)值計(jì)量是會計(jì)發(fā)展的重要趨勢，我國2006年頒布的《新企業(yè)會計(jì)準(zhǔn)則》是與國際財(cái)務(wù)報(bào)告準(zhǔn)則體系趨同的重大方面。從新準(zhǔn)則的首次執(zhí)行至今，公允價(jià)值進(jìn)一步展現(xiàn)了其相對于歷史成本的優(yōu)勢，但是新準(zhǔn)則中關(guān)于公允價(jià)值的規(guī)定存在一些問題：關(guān)于公允價(jià)值的規(guī)定分散在各個(gè)準(zhǔn)則中沒有形成完整的體系、對公允價(jià)值的確定方法并沒有明確的說明、公允價(jià)值的應(yīng)用范圍有限等，這些問題不得到解決將限制公允價(jià)值未來我國的應(yīng)用，也就是說如何針對暴露出的缺陷、完善公允價(jià)值在我國會計(jì)中的應(yīng)用將成為理論界和實(shí)務(wù)界要著重解決的問題。2006年9月15日，F(xiàn)ASB發(fā)布第157號財(cái)務(wù)會計(jì)準(zhǔn)則公告“公允價(jià)值計(jì)量”（ SFAS ），SFAS ，標(biāo)志著公允價(jià)值在取代歷史成本成為財(cái)務(wù)會計(jì)最主要計(jì)量模式上邁出了關(guān)鍵性的一步。但是，SFAS 。關(guān)于公允價(jià)值在此次危機(jī)中是扮演罪魁禍?zhǔn)走€是推波助瀾的角色問題一度成為熱門話題。公允價(jià)值在此次危機(jī)中飽受爭議的重要原因在于公允價(jià)值的順周期效應(yīng)。雖然我國的市場經(jīng)濟(jì)制度還在建設(shè)的過程中，市場化水平仍未達(dá)到充分競爭的程度，但是這并不說明我國沒有應(yīng)用公允價(jià)值的環(huán)境基礎(chǔ)。本文分為五個(gè)方面的內(nèi)容。這部分內(nèi)容是全文的基石，對下文的展開起到了鋪墊的作用，一些概念和方法將會在下文被反復(fù)的使用。這些因素共同應(yīng)影響著公允價(jià)值在我國應(yīng)用，對下文分析公允價(jià)值在我國會計(jì)應(yīng)用中存在的問題起著基礎(chǔ)性的作用，在提出完善應(yīng)用的措施時(shí)可要參考這些影響因素。這部分是本文的核心。結(jié)合經(jīng)驗(yàn)和教訓(xùn)，希望對我國的實(shí)際應(yīng)用提供啟示。關(guān)鍵詞：公允價(jià)值 金融危機(jī) 順周期效應(yīng) 價(jià)格信息體系 AbstractFair value accounting development is an important trend, China promulgated in 2006, New Accounting Standards with the International Financial Reporting Standards in the major areas of convergence. This also shows that our standardsetting bodies or whether it is academic to the fair value accounting is no longer held an evasive attitude, how to bee a better application of the fair value of the main p