文档介绍：山西财经大学
硕士学位论文
公允价值在非货币性资产交换中的应用研究
姓名:刘红
申请学位级别:硕士
专业:会计学
指导教师:张一贞
2011-03-15
摘要

会计准则国际化是各国在会计标准全球化趋势下面临的重要问题之一。在
公允价值的定义和与公允价值有关的会计准则项目上,我国会计准则与国际会
计准则已经基本趋同。由于公允价值本身具有的优越性加上市场现实的需要性,
目前已经广泛应用于国际会计准则和世界各国的财务会计准则中。我国新颁布
的非货币性资产交换准则中公允价值运用的条件是交换具有商业实质和公允价
值是否可以可靠计量,体现了新准则谨慎运用公允价值。公允价值在非货币性
资产交换准则中的重新启用,表明我国会计向国际趋同迈出了实质性的一步。
但是由于我国资本市场不发达、公允价值估值技术尚不成熟、会计人员职业判
断能力不高等因素,使得公允价值计量的可操作性不强,从而降低了会计信息
的可靠性。因此,探讨研究非货币性资产交换准则在实际运用公允价值时的相
关问题,目前已经成为会计界急需研究的重要问题之一。
本文从非货币性资产交换的基础理论出发,阐述了我国会计准则次修订
中该业务计价基础变迁的时代背景和运用情况,结合上市公司的案例,深入分
析了公允价值在非货币性资产交换实务中运用的现状和问题,并针对这些问题
提出解决思路和建议,目的是使非货币性资产交换实务在引入公允价值的同时,
科学处理可靠性和相关性的关系,增强其可操作性,降低其不良影响,并不断
完善非货币性资产交换准则的相关内容。

【关键词】公允价值非货币性资产交换应用现状改进建议

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Abstract
International Accounting Standards is a national trend in the globalization of accounting
standards important issues facing one. The definition of fair value and with fair value accounting
standards related projects, China's accounting standards with international accounting standards has
been the basic convergence. As the superiority of fair value itself with the real needs of the market,
has been widely used international accounting standards and the world's financial accounting
standards. Promulgation of the new non-ary assets using the fair value of the exchange
criteria in the conditions of the exchange mercial substance and fair value can be reliably
measured, prudent use of the new guidelines reflect the fair value. Fair value of non-ary
assets in exchange re-opening of the guidelines, that the international convergence of accounting
has taken a substantial step. However, due to China's capital markets are underdeveloped, the fair
value valuation of technology is not yet mature, and accountancy professional to determine capacity
factors are not high, so the operability of the fair value measurement is not strong, thus reducing the
reliability of accounting information. Therefore, to explore the exchan