上市公司公允价值计量的相关.docVIP

本科学生毕业论文 上市公司公允价值计量的相关 因素分析 系部名称： 　管理系 　 专业班级： 学生姓名： 指导教师： 职 称： 黑 龙 江 工 程 学 院 二○一三年六月 The Graduation Thesis for Bachelors Degree Analysis of Factors Related to The Fair Value Measurement Heilongjiang Institute of Technology 2013-06·Harbin 摘　　要 上市公司公允价值计量是指资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或债务清偿的金额计量。 公允价值计量是市场经济条件下维护产权秩序的必要手段，也是提高会计信息质量的重要途径，它代表了会计计量体系变革的总体趋势。 ABSTRACT The fair value measurement refers to assets and liabilities in accordance with the amount even bargain, familiar with the transaction voluntary on both sides of the liquidation of the debt or exchange of assets. The fair value measurement under the condition of market economy is the necessary means property order maintenance, but also an important way to improve the quality of accounting information, the overall trend of it represents the change of accounting measurement system. This paper is divided into four parts from the basic theory of the fair value measurement, financial behavior in each stage of the process involved in the basis of comprehensive analysis, the problem also puts forward some small suggestions. First introduces the basic framework of the research purpose and meaning, the research status at home and abroad as well as the basic research methods in the future trend of development, and the outside; then simply describes the fair value measurement related concepts, characteristics and principles, and the favorable factors and unfavorable factors of fair value measurement of the corresponding description; again, analyses the internal and external factors of fair value measurement problems; lastly, the internal and external factors of the problems outlined some corresponding countermeasures. Key words: The fair value measurement; Debt restructuring; Financial statements 目 录 摘要……………………………………………………………3 Abstract ………………………………………………………4 第一章 绪