公允价值计量中相关性与谨慎性关系研究.doc

摘要：公允价值与会计谨慎性的关系一直是困扰学术界的难题。会计谨慎性的主要特征为“不高估资产或者收益、低估负债或者费用”。长期以来，此计量属性被广泛采用。然而，随着经济发展与金融衍生工具的出现，谨慎性原则由于自身的局限性，在会计目标的实现上，已不能完全满足决策有用的会计目标的需要。而公允价值计量不仅能够正确核算资产负债表中的资产和负债的公允价值，还能够正确核算公允价值变动所造成的利得和损失。但是，由于公允价值与经济环境联系紧密，更是由于涉及诸多假设和不确定性等因素，使得公允价值的可靠性被误解。本文选择公允价值计量中的相关性与谨慎性的关系来探讨，寻找出二者的相互作用关系与分析解决的办法。首先是绪论。主要介绍了本文的研究背景、研究问题、研究意义以及国内外研究综述等内容。接着是相关性与谨慎性、公允价值概述。介绍了相关性与谨慎性、公允价值的概念，相关性原则的贯彻，谨慎性原则在准则中的体现与公允价值的计量。然后是公允价值计量中相关性与谨慎性的矛盾与统一。先阐述公允价值计量中相关性与谨慎性的统一性，再阐述公允价值计量中相关性与谨慎性之间的矛盾。再然后是公允价值确认、计量、列报与披露协调相关性与谨慎性关系的措施。最后是结论。

关键词：公允价值计量；相关性；谨慎性

Abstract:Fair value and accounting conservatism has been plagued academic problem.Accounting conservatism is mainly characterized by" don't overstate assets or income, liabilities or underestimated costs.Long-term since, this measurement is widely used. However, with the development of economy and the financial derivatives, careful sex principle because of their own limitations, in the accounting goal, can not fully meet the useful accounting goals need.And the fair value measurement can not only correct accounting of assets in the balance sheet assets and liabilities at fair value, also can correct accounting of fair value changes caused by the gains and losses.However, due to the fair value and the economic environment is closely linked, is due to the many assumptions and uncertainties and other factors, makes the reliability of fair value be misunderstood.This choice of fair value measurement in correlation with caution in relation to explore, to find out the interaction between the two relations and analysis solutions.First is the introduction. Mainly introduces the research background, research questions, research significance and the domestic and foreign research review etc.Then the correlation with prudence, fair value.Introduced the correlation with caution, the concept of fair value, relevance principle, the principle of prudence in standards and fair value measurement.Then the fair value measurement correlation and prudence in the contradiction and unity.First introduced the fair value measurement in correlation with the cautious unity, then described the fair value measurement in correlation with the caution of the contradiction between the.And then the fair value recognition, measurement, presentation and disclosure of coordination correlation and cautious relationship measures. The last chapter is conclusion.

Key Words: Fair value measurement；correlation；cautious