發(fā)布時間：2018-06-08 17:09

  本文選題：公允價值層級 + 會計信息風險��； 參考：《財經(jīng)問題研究》2017年12期

【摘要】：公允價值以其能夠真實反映交易實質(zhì)、及時提供相關價值信息的優(yōu)勢而在財務報告中被廣泛應用,但其計量信息的可靠性問題也是人們關注的重點。為了規(guī)范企業(yè)公允價值的計量和披露,提高會計信息質(zhì)量,財政部于2014年1月發(fā)布了《企業(yè)會計準則第39號——公允價值計量》,以準則的形式進一步明確要求企業(yè)分層級計量和披露以公允價值計量的資產(chǎn)或負債。研究公允價值分層計量在我國的應用情況,以此來發(fā)現(xiàn)實踐中的問題,對公允價值計量準則的進一步完善和合理運用至關重要。本文以我國滬深兩市A股金融行業(yè)上市公司為對象,研究不同層級的以公允價值計量的資產(chǎn)或負債的信息風險之間存在的差距,同時分析信息環(huán)境對上述差距的影響,針對存在的問題,提出相應的改進建議。
[Abstract]:Fair value is widely used in financial reports because it can reflect the essence of transactions and provide relevant value information in time. However, the reliability of measurement information is also the focus of attention. In order to standardize the measurement and disclosure of the fair value of enterprises and improve the quality of accounting information, In January 2014, the Ministry of Finance issued the Accounting Standards for Enterprises No. 39-Fair value Measurement, which requires enterprises to measure and disclose assets or liabilities at fair value. It is very important to study the application of fair value stratified measurement in China to find out the problems in practice, which is of great importance to the further improvement and rational application of fair value measurement standards. This paper studies the gap between the information risk of assets or liabilities measured by fair value at different levels, and analyzes the influence of information environment on the above gap, taking the listed companies of A-share financial industry in Shanghai and Shenzhen stock markets as the object. In view of the existing problems, the corresponding improvement suggestions are put forward.
【作者單位】： 東北財經(jīng)大學會計學院/中國內(nèi)部控制研究中心;武漢大學經(jīng)濟與管理學院;
【分類號】：F275
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本文編號：1996557