文档介绍：本科毕业论文
题目:
工程造价控制与改革的措施探析
学院:
资源与环境工程学院
专业:
建筑经济管理
学号:
学生姓名:
指导教师:
日期:
20011年十月

摘要
计量一直是会计的核心问题。传统的会计模式是以历史成本计量为基础的,但20世纪70年代以来,尤其是进入90年代,会计环境发生了一系列巨大的变化,传统的计量模式已难以适应经济发展的需要,要求对其进行改进乃至彻底改革的呼声越来越高。为适应这一要求,以FASB为首的会计准则制定机构提出了“公允价值”这一全新的计量模式,并随之逐步应用和推广至会计准则中。在2006年的财务准则改革中,我国引入了公允价值这一概念,这一概念的引入引起了广大学者的研究。
本文从公允价值计量属性的定义着手,介绍了几种有关公允价值的不同观点,探究了公允价值计量属性与其他会计计量属性的关系及其在会计处理中的重要意义,本文在此基础上还分析了我国引入公允价值计量属性的原因,并探讨了公允价值计量在我国应用的困境及解决的办法,对公允价值计量在我国的应用前景做出了一个展望,使广大会计工作者对“公允价值计量”有了一个初步的了解,能掌握“公允价值计量属性”的一个基本用法。
关键词:公允价值;计量属性;相关性;可靠性

Abstract

Measurement is always the core issue of accounting. The traditional accounting pattern is based on the historical cost measurement, but since the 1970s, especially in the 1990s, accounting environment had a series of huge changes, the traditional measuring model has been difficult to adapt to the need of economic development, the requirement to the thorough reform and even louder and louder appeal. To adapt to this request, led by FASB accounting standards formulated agency proposed "fair-value" a new measurement model, and then gradually popularized and applied in the accounting standards. In 2006, the financial reform in China, the rule is introduced the concept of fair value. applied in the accounting standards.
From the definition of fair value measurement attribute, the paper introduces several different views on fair value, explores the relationship among the fair value measurement attribute and other accounting measurement attributes, and the important significance in accounting. This paper also analyzes the reasons why the fair value measurement attribute is used in our country on the basis, and probes into the difficulties with which fair value measurement is applied in our country and the has made a prospect for the fair value measurement application prospect in our country,to enable extensive accountants to understand "Fair Value Measurements" primarily and grasp a basical usage of "Fair Value