Research On The Fair Value Measurement System Of The Listed Companies In China

With ownership and management separation and the development of capital markets, Historical cost measures can not adapt to the new economy has been the development of business requirements, Reality of economic life have emerged a number of new economic business and new business activities , Further exacerbated by the historical cost accounting system collapse. Financial instruments, human resources, intangible assets, environmental accounting, such as the emergence of the field of special accounting, also makes the historical cost measurement is no longer able to meet demand. Therefore, the introduction of fair value accounting system is inevitable for economic development. Since the last century since the 90's, the international accounting profession, the relevant government and professional circles attach great importance to the fair value and measuring and reporting on specific technical issues, in particular, the present value of the measurement problem, and has made significant research results. The promulgation of china new accounting standards, Basic standards and international accounting standards, Fair value of re-introduction of new accounting standards, So, accounting measures to open China's new milestone in the history. In our re-introduction at the beginning of the fair value measurement attribute, we found that the theoretical research is not very sound, Accounting staff is still a lack of related knowledge, if we do not carry out the necessary guidance and supervision of fair value , will not be able to better reflect the financial situation of enterprises, and is likely to become a tool to manipulate profits, Therefore, a thorough study of the fair value measurement attribute has a certain practical significance.This thesis attempts to systematic and in-depth discussion of a number of issues about the fair value measurement , draw on existing research results at home and abroad, Starting from the Fair value measurement attribute theoretical basis , depth study of the fair value measurement attribute to use in our specific situation. Analysis of fair value is not only "how, Study also sought to fair value "should be how to", In this thesis, ask questions, to identify goals, gather information, research and demonstration, and finally solve the problem, the general idea of the formation of conclusions, The article is divided into five parts of study, to carries on the summary of the fair value of the background, development process. Then from the Fair value measurement attribute theoretical basis, Discussion introduction fair value measurement pattern necessity, Through in our country accounting standards' concrete utilization situation, analysis of the use of process issues that may arise and resistance, Finally gives solves the question suggestion, The article innovative proposed to enable the fair value measurement pattern to obtain t the good utilization in our country, Must obtain from the enterprise interior to country Supervisory department's unification coordinated, Establishment unified fair value weight system. Provides is highly transparent and the quite fair and just market price, builds the solid foundation for enterprise's sound value measurement. The article pointed out that the State finance department and the statistical department should establish the Joint working group, to responsible for the fair and just price specially the collection and collation, And formulates the unified fair and just price index, the regular announcement in assigns on national homepage, fully using the Internet which is quickly and convenient, deals with our country area economic development not to be balanced, the price disparate question which creates, Enables the enterprise report form to have the national horizontal comparability, supplies more reliable information for the investor, reflects the enterprise true value .