公允价值会计估计中的会计职业判断分析研究.pdf

硕:l=学位论文摘要公允价值是经济学中价值概念的会计表达,是对能反映会计要素本质特征的现值概念的体现,有着深厚的理论基础,对它的运用符合现值与价值计量目标,是当今会计发展的大趋势。然而公允价值会计估计具有较大的不确定性,特别是当不存在可观察输入值时,公允价值的估计更加复杂。因此,为降低公允价值会计估计结果的风险性,在估计公允价值时,会计人员应当合理运用会计职业判断。本文在系统研究总结前人研究成果的基础上,阐述了公允价值、会计估计、公允价值会计估计及会计职业判断的内涵,辨析了公允价值会计估计与会计职业判断的关系; 介绍了当今国际上比较前沿的公允价值理念,并以此为基础,较深入地研究了在公允价值会计估计中应当如何进行会计职业判断以满足公允价值会计估计的目标,创造性地总结了在公允价值会计估计与披露过程中,可能因会计职业判断而出现的重大风险。本文提出,应加强公允价值的理论研究,完善公允价值会计准则,建立与公允价值会计估计相关的会计职业判断内部控制制度,评估、识别和应对判断中的风险,以达到提高公允价值会计估计中会计职业判断质量的目的。本文的研究将有助于提高会计人员在公允价值会计估计中的会计职业判断水平,提高会计信息的质量,促进公允价值的全面应用,并有助于公允价值的理论研究与公允价值会计准则的完善。本文的研究成果对我国会计准则与国际会计准贝0的持续全面趋同将有一定的现实意义。关键词:公允价值;会计估计;会计职业判断公允价值会计估计中的会计职业判断研究 Abstract Fairvalue is an accounting expression on value ineconomics,and isan embodiment of thepresent value concept which reflects theessential characteristics ounting elements; and ithas aprofound theoretical use of Fairvalue isconsistent with theobjectives ofthepresent value,and ounting theory ,fair value accounting estimates has great uncertaintyand plex,especially when there are not observable ,in order todecrease therisksintheestimatedresultaboutfairvalue, accountants should use accounting professionaljudgments properly when estimating fair value. First,thispaper hasstatedthemeaning offairvalue,accounting estimates,fair value accounting estimatesand accounting professional judgrnents based on previous studies;and identified the relationship between the fairvalue accounting estimates and accounting ,this paper hasintroduced theintemationaladvanced fair value concepts;and on the basis of these concepts,it has studied how to make accounting professional judgments infairvalue accounting estimates tomeet theobject offair value measurement,and creatively summarized the significant risks which might exist in the processes ofestimating and disclosing ,this paper has proposed theway to improve thequality of the accounting professional judgments infair value estimates,fo