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1、分类号 密级 U D C 编号 会计专业硕士学位论文第 I 条论文题目：公允价值计量属性的应用对雅戈尔集团股份有限公司会计信息的影响年级班级：2011级1班学生姓名：指导教师：答辩日期：2013 年月摘 要我国财政部于2006年2月份颁布了新会计准则，新准则最大的亮点是引入了公允价值计量属性。会计准则具有经济后果，新会计准则2007年起在上市公司执行后，必然会对上市公司会计信息的相关性和可靠性造成影响。新会计准则引入公允价值计量属性必然会影响企业的业绩计量结果，进而影响企业相关利益各方的利益分配，因此相关利益各方就必然会关注企业业绩信息的相关性和可靠性。对于公允价值计量对会计信息相关性的影响，
2、国内外的研究普遍认为公允价值能提高会计信息的相关性，但对于公允价值计量对会计信息可靠性的影响，目前国内外的研究尚未得出一致结论。那么公允价值计量属性2007年起在上市公司使用后，会对会计信息的相关性和可靠性造成怎样的影响？IASB于2009年5月28日发布了公允价值计量会计准则征求意见稿,其内容涉及公允价值的定义、范围、计量方法和披露要求等方面,为所有国际财务报告准则要求的公允价值计量事项建立了统一的应用指南,减少了准则运用的复杂性并提高了应用的一致性,尤其规范了不活跃市场下公允价值的计量问题。2012年5月IASB的新的公允价值计量准则征求意见稿准确阐明了公允价值的定义,更清楚地表达了公允价
3、值的计量目标,明确了有关公允价值计量的关键问题,对国际财务会计将产生深远的影响。中国作为已经实现并承诺将继续与国际财务报告准则保持趋同的国家,应主动参与到征求意见稿的讨论中,借鉴成熟市场化的经验,改进公允价值计量下的会计框架,完善公允价值在中国的现实应用。为了分析公允价值计量属性对会计信息质量的影响，本文从沪市上选择了雅戈尔集团股份有限公司作为样本公司。雅戈尔集团股份有限公司经过三十年的发展，成为中国的知名品牌。2007年，世界品牌实验室发布2006年度“中国500最具价值品牌排行榜”。“雅戈尔”商标品牌价值91.81亿元，位列500强第52位，成为宁波市最“贵”的商标，继续稳居全国纺织服装品
4、牌第一。自从2007年新的公允价值计量模式公布以后，雅戈尔集团股份有限公司便身先士卒，优先采取了新的价值计量模式并取得了很好的成绩，因此以此集团公司作为本文的样本公司是极具代表性和普遍性的。关键词： 公允价值 相关性 可靠性 雅戈尔集团 新会计准则ABSTRACTChinese Ministry of Finance in the new accounting standards were issued in February 2006, and the biggest highlight of the new guidelines is the introduction of a fair
5、value measurement attributes. Accounting standards have the economic consequences, and if the new accounting standards issued in 2007 is used in the execution of the listed companies, it will inevitably impact the relevance and reliability of these listed companies. Introduction of the fair value me
6、asurement attribute in the new accounting standards is bound to affect the performance measurement results, thereby affecting the distribution of benefits of the business interests of the parties, and therefore of the parties related to the interests will certainly concern the relevance and reliabil
7、ity of corporate performance information. According to researches at home and abroad for the fair value measurement of the impact of accounting information, researchers generally considered the relevance of fair value will be improved by the new accounting information, but for the impact of the fair
8、 value measurement on the reliability of accounting information, the current domestic and international research has not yet reached the same conclusions. What kind of impact will be caused after the fair value measurement attributes being used in the listed companies from 2007?Exposure Draft of the
9、 fair value accounting standards which is released on May 28, 2009 by IASB, concerned the definition, range, measurement and disclosure requirements of the fair value, building a unified application guide for all International Financial Reporting Standards and reducing the guidelines for the use of
10、complex and improve the consistency of the application, especially specified the use of the fair value measurement in an inactive market. In May 2012, the new guidelines of fair value of the IASB Exposure Draft accurately clarifies the definition of fair value, more clearly expressed the fair value
11、measurement objective, certified the key issues related to the fair value measurement . All of these will certainly have a profound impact on the international financial accounting. As a country which has achieved and promised to continue to maintain convergence with International Financial Reportin
12、g Standards, China should actively participate in the discussion of the solicitation, and improve the accounting framework under the fair value by learning from the appearance of the mutual markets, and then the reality applications of the fair value in China.In order to analyze the impacts of the p
13、roperties of the fair value measurement on the quality of accounting information, we select Youngor Group Co., Ltd. ，who is the mumber of the Shanghai Stock Exchange, as the sample company. Youngor Group Co. Ltd., after three decades of development, has became one of the best well-known brands in Ch
14、ina. In 2007, the World Brand Lab published Chinas 500 most valuable brands list in 2006. The trademark brand value of Youngor Group Co. Ltd. Reached 9.181 billion yuan, ranking 52, becoming the most expensive trademark in Ningbo City, and continues to dominate the national textile and apparel brand
15、. Youngor Group Co. Ltd, since 2007, after the announcement of the new fair value measurement model will take the lead to give priority to a new value measurement model and achieved good results, so this group of companies as the sample companies is highly representative of universality.Keywords: Fair Value Correlation Reliability New Accounting Standards Youngor Group Co. LtdIII目 录第一部分 绪论3一 研究背景和研究意义3（一）研究背景3（二）研究意义3二国内外研究现状3（一）国外相关研究综述3（二）国内相关研究综述3三 本文结构与研究方法3（一）本文结构3（二）研究方法3四 本文创新点3第二部分 公允价值计量与会计信息相关理论3一 公允价值计量属性
