公允价值在资产减值中的应用问题分析-会计学专业论文.docxVIP

PAGE PAGE 3 摘要 知识经济时代的经济环境急剧波动，按历史成本反映的会计个体经济资源 账面价值已严重偏离了其市场价值，影响了经济决策者的正确决策，一种抛弃 了成本计量观，更能反映会计个体经济资源价值的计量属性应运而生，这就是 公允价值。 到目前为止，国际上对公允价值会计的研究已由是否需要采用转向了具体 如何运用方面，并且取得一定的成果。公允价值在资产减值中的应用并不是一 个新的课题，但由于公允价值在我国应用现状的局限性，使得本文对这一公允 价值的应用问题做出了重新的审视，进一步地来探讨和研究。 本文采用传统的规范研究方法，介绍了公允价值的基础理论，对公允价值 的起源、概念、内涵和实质，以及公允价值的属性定位进行了阐述；同时对资 产减值的历史起源、实质、确认标准以及计量属性和计量原则等方面也进行了 必要的概括，从而为后面的研究铺设了理论基础；接着,针对公允价值在资产减 值中应用的问题，从资产概念的演进历史、资产在资产减值中的重要性及公允 价值在资产减值中应用的合理性三方面，做出了进一步地分析判断，总结出公 允价值在资产减值中应用的理论基础；在此基础上，从公允价值在美国资产减 值中的运用历史入手，详尽地归纳出了公允价值计量程序和方法：计量当日实 际发生的公平交易价格、市场价格法、类似项目法、估价技术法，这一公允价 值在资产减值中应用的核心问题，最后，结合我国的应用现状，对新准则中公 允价值在资产减值中应用的不足提出了一点意见，并对未来的应用前景提出了 展望性的建议。 【关键字】 公允价值 资产减值 应用 计量 Abstract With the fluctuating of economic environment at the era of the knowledge economy, according to the historical cost, book value reflecting accountant individual economy resources seriously deviate its market value, has affected the economic policy-makers correct decision-making, one kind of measurement which has abandoned the view of cost measurement, could reflect the value of accountant individual economy resources, arose at the historic moment, which was the fair value. So far, the international research on fair value has changed from whether need to be used or not to how to utilize concretely, and yielded the certain result. the fair value accountants research changes has been, The fair value application in the asset certainly is not a new topic, but because the fair value application has been limited in our country at present situation limitation, this article reset a examining to this fair value application question, further discussing and the researching. This article used the traditional standard research technique, introduced the fair value basic theory, the fair value origin, the concept, the connotation and the essence, as well as the localization of the fair value attribute which has carried on the elaboration; meanwhile carried on the essential summary about the asset devalue in