公允价值计量属性的探析会计论文+摘要+问题分析
摘 要
随着我国经济的不断发展与完善，新兴经济活动与事项层出不穷，特别是金融业务的创新，产生了大量的衍生金融工具，如远期合同、期货合同、互换和期权等等。因此公允价值作为一个新的计量属性于06年引入我国会计准则中，在使用公允价值方面我国还处于初级阶段,但是在不久的将来它必将取代历史成本计量观。本文根据我国新会计准则引进公允价值的规定，通过对公允价值的计量属性进行分析，学习林俊德心得体会叙述了公允价值应用的意义，对公允价值在我国会计实务中应用的制约因素进行了探索，并结合金融危机下应用公允价值计量所产生的影响以及运用情况，分析和评价公允价值在我国运用的效果，谈谈对于我国在运用公允价值计量属性时应注意的问题,比如公允价值计量的可靠性难以保证、公允价值难以取得、市场经营环境制约公允价值的运用等等。
关键词：公允价值 计量属性 运用与建议
ABSTRACT
With China's economic development and improve the economic activities and events, emerging emerge in endlessly, especially the innovation of financial services, produce a lot of financial derivatives, such as a forward contract, credit contracts, exchanges and options, etc. So fair value as a new measurement attributes in 2006, introduced into China in the accounting standards used in fair value in China is still at the primary stage, but in the future, it will replace the historical cost measurement. According to China's new accounting standards introduce the fair value of the regulation, through the fair value measurement attribute analysis is introduced, and the fair value of the meaning of applied in our country, the fair value accounting practice restraining factors, and explored the financial crisis under fair value measurement effects and application situation, analysis and evaluation of fair value in our country, using effect for our talk in using the fair value measurement attribute should pay attention to the problems, such as the fair value measurement to guarantee the reliability of the fair value, or difficult to obtain, market management environment condition of the fair value of the application.
Keywords：fair value; Measurement attributes; suggestions
目录
中文摘要Ⅰ
英文摘要Ⅱ
一 引言1
二 公允价值的概述2
（一）公允价本文来自优.文,论-文·网原文请找腾讯3249-114值的概念 2
（二）公允价值的确定.2
（三）运用公允价值计量的意义.4
三 公允价值计量属性分析5
（一）公允价值的可靠性和相关性.5
（二）公允价值的时间性和动态性.5
四 公允价值应用存在的问题7
（一）存在活跃市场的资产或负债公允价值的取得不具有及时性.8
（二）未来现金流量折现法中各种估计参数的取得具有一定弹性.8
（三）资产评估的流程尚不规范.8
（四）公允价值计量为企业操纵盈余留下了隐患.9
（五）次级按揭贷款时对个人信用不够重视10
五 合理运用公允价值的建议.11
（一）完善公允价值应用的市场条件11
（二）加强职业道德教育，提高财务人员的职业素质11
（三）规范资产评估流程，加强资产评估队伍的建设12
（四）完善相关法律法规，保障公允价值可靠性的外部环境12
优 结论.13
参考文献143
致谢15 ,2553