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1、管理学硕士学位论文公允价值在后金融危机时代的应用研究高超哈尔滨理工大学2014 年 3 月国内图书分类号：F230管理学硕士学位论文公允价值在后金融危机时代的应用研究硕 士 研究生：高超导 师：宋加升申请学位级别：管理学硕士学 科、专 业：会计学所 在 单 位：经济学院答 辩 日 期：2014 年 3 月授予学位单位：哈尔滨理工大学Classified Index: F230Dissertation for the Master Degree in ManagementThe Research of Fair Value Applied to Company in Post-Financial
2、 CrisisCandidate： Gao ChaoSupervisor： Song JiaShengAcademic Degree Applied for： Master of ManagementSpeciality： AccountingDate of Oral Examination： March， 2014University： Harbin University of Science and Technology哈尔滨理工大学硕士学位论文原创性声明本人郑重声明：此处所提交的硕士学位论文公允价值在后金融危机时代的应用研究 ，是本人在导师指导下，在哈尔滨理工大学攻读硕士学位期间独立进行
3、研究工作所取得的成果。据本人所知，论文中除已注明部分外不包含他人已发表或撰写过的研究成果。对本文研究工作做出贡献的个人和集体，均已在文中以明确方式注明。本声明的法律结果将完全由本人承担。作者签名：高超 日期： 2014 年 3 月 31 日哈尔滨理工大学硕士学位论文使用授权书公允价值在后金融危机时代的应用研究系本人在哈尔滨理工大学攻读硕士学位期间在导师指导下完成的硕士学位论文。本论文的研究成果归哈尔滨理工大学所有，本论文的研究内容不得以其它单位的名义发表。本人完全了解哈尔滨理工大学关于保存、使用学位论文的规定，同意学校保留并向有关部门提交论文和电子版本，允许论文被查阅和借阅。本人授权哈尔滨理工
4、大学可以采用影印、缩印或其他复制手段保存论文，可以公布论文的全部或部分内容。本学位论文属于保密， 在 年解密后适用授权书。不保密 。（请在以上相应方框内打）作者签名： 高超 日期：2014 年 3 月 31 日导师签名： 宋加升 日期：2014 年 3 月 31 日哈尔滨理工大学管理学硕士学位论文I公允价值在后金融危机时代的应用研究摘 要我国政府对于公允价值一直秉承谨慎应用的态度，对公允价值的采用经历了运用弃用重新启用的过程。为了与国际会计惯例趋同同时又受限于我国市场等条件，重新启用公允价值是建立在谨慎地、有条件地应用的态度之上。2008 年由次贷危机引发的全球金融危机为公允价值的应用带来巨大
5、打击，一时之间公允价值的存废成为各界人士关注的焦点。以美国华尔街为代表的金融巨头们纷纷将此次金融危机的爆发归咎于公允价值，并得到美国政界支持。以FASB（ Financial Accounting Standards Board）为首的会计界最终做出让步，表示公允价值会计准则应该修改。在我国，公允价值自 2007 年再次被广泛应用的同时，由于金融危机波及至我国，公允价值计量同样受到了严峻考验。不过，我国会计界的学者大多数认为与另外四种计量方法相比，公允价值计量则更有其优越性和实用性。反过来，公允价值在金融危机中顺周期效应加剧，说明其并不是完美无瑕疵的，对于其出现的不足，应着手对其进行改革。本文
6、从公允价值的发展历程为出发点，系统地分析公允价值在我国实施的历史原因和现实原因，对运用公允价值产生的效应进行分析，对公允价值的应用与金融危机之间的关系进行梳理。在我国应用方面，本文重点对后金融危机公允价值在企业的应用现状从金融业和非金融业进行了总体的分析，指出了公允价值在后金融危机时代应用产生的经济后果：（1）对金融危机有“放大镜”作用；（2）公允价值估值技术难度增加；（3）降低企业收益的质量。故本文具体地对公允价值对企业的影响进行了实证研究，从两方面进行研究：一方面，从金融工具、投资性房地产以及非货币性资产交换三方面对企业财务报表的影响进行研究，另一方面，对企业价值的影响进行建模分析，研究公
7、允价值与股价之间的关系。最后，本文通过这两方面结合实证结果对完善运用公允价值提出相关建议。关键词 后金融危机；公允价值；计量属性哈尔滨理工大学管理学硕士学位论文IIThe Research of Fair Value Applied to Company in Post-Financial CrisisAbstractOur governments attitudes towards fair value has always been cautious application, use of fair value has experienced the use - deprecated -
8、restart process. In order convergence with international accounting practices while limited to the Chinese market and other conditions, to re-enable the fair value is based on the attitude of caution, conditionally applications. 2008 subprime mortgage crisis triggered by the financial crisis fully h
9、it is a huge application of fair value, the fair value have a sudden become the focus of the abolition of public concern. In the United States, represented by Wall Street financial giants would have blamed the outbreak of the financial crisis of fair value, and with U.S. political support. To FASB (
10、Financial Accounting Standards Board), led by the accounting profession ultimately make concessions, which means that fair value accounting should be modified. In our country, while in 2007 the fair value since been widely applied again, due to the outbreak of the financial crisis, fair value has be
11、en a severe test, many of the financial sector and the root causes of the financial crisis blamed on fair value. However, scholars agree that the accounting profession, compared with the other four measurement methods, the fair value of its superiority and are more practical. In turn, the fair value
12、 of the pro-cyclical effects of the financial crisis intensified, indicating that it is not perfect flawless, for lack of its appearance, its reform should proceed.In this paper, the fair value of the development process as a starting point, the impact of the financial crisis on the fair value of th
13、e factors taken into account, systematic analysis of historical reasons and practical reasons of fair value in our implementation. In our application, the fair value of the financial crisis, this article focuses on the application of listed companies were analyzed from the financial sector in genera
14、l and non-financial sector, pointed out the economic consequences of the fair value of the post-crisis era generated application: (1) to the financial crisis, 哈尔滨理工大学管理学硕士学位论文IIImagnifying glass effect; increase (2) the fair value valuation of technical difficulty; (3) reduce the quality of corporat
15、e earnings. Therefore, this article specifically affect the fair value of the enterprise to conduct empirical research, research in two ways: on the one hand, from financial instruments, investment property and non-monetary assets exchange tripartite face the impact of the financial statements of li
16、sted companies studied, on the other hand, the impact on business value modeling analysis, research the relationship between the fair value and share price. Finally, this article through the two aspects combined with empirical results put forward some proposals to perfect the use of fair value.Keywords Post-financial crisis, Fair va
