《公允价值在我国上市公司应用研究.docx》由会员分享，可在线阅读，更多相关《公允价值在我国上市公司应用研究.docx（42页珍藏版）》请在优知文库上搜索。
1、中图分类号：学校代码:Ii士学位轮文（同等学力）公允价值E1.上市公R的剑!集甘AStudyonFairVa1.ueApp1.icationsOf1.istedCompaniesofChina作存她名I指当老帅：学科与业名利：论文完成日期I2。年月二。年月日本人所提交的学位论攵n.researchandana1.ysis,andpointsoutIha1.thefinancia1.crisisisn!cauM111.bytairva1.ue,atx1.affirmedIbepositiverkoffairva1.ueinacxn(n11easurenen1.C1.unaacce1.erated
2、IhCpuceofCanVergCnCCWiIhinwmucio11a1.accountingstandardsduringrecentyearsIn2006.theMinistryofFiacofChinaissuedhenewacxntingS1.andar由*chcnfovcda1.1.1.istedcompaniestocarryoutIbeewS1.axiikiti1.vaccording1.yanderu11sedIheun1.idcme%(ObSe1.Veawd1.1.irxJanuaryIM27.Chinaa1.sodrawsonIhCAccountingSuiixJardfo
3、rBusinessEnicqxiscsNo.X-Fnrcva1.uemcavrcnniin2012andTbcMinistryofFinanceissuedtheaccountingukhrdsforEnterpriserNo.39-thefairva1.uemcMCTnc11tsunkrc1.sin2014J；inuary.Compiinxitodcvc1.opaicnnt11cxwchasAfnCHCi1.irx1.Eumpe.tbcresearchonfairva1.ueinourcxxiMryStaf修1.ate*whetherintheoryorinPniCbCCIherearcma
4、nyconvenienttestinggap.W1.uchvvneedIokeepkanug.anddeepenIbeUnIkIandiI唁offairva1.ueandmakediefairva1.uetoObtainabetterapp1.icationinourcountry,spractice,p1.aymoreeffectOn1.bastsofannua1.reportdi1.ocdin2013.thispaperpcrfoncdSea1.is1.iCaJana1.ysisonIhCmp!enenUi(MMiofIairva1.uenet1.x1.o1.IiMedcompaniesa
5、tx1.triedIoexp1.un:prob1.emswhenin!enen1.ingIhenewmethodandPfVSCmedsuggestionsH1.XJen1.ightenmentsaccording1.y.ThispaperisdividedintoIneparts：Thefirupnrt.thepnpermain1.yincandforeign1.iteraturereviewandpossib1.einnovationpoints.Tbesecimdpart.IhCfairva1.ueapp1.ru1.iunofre1.atedbasicana1.ysis.I1.11vu1
6、.yin1.11x1.ucesIbeCUgeP1.offairva1.ueandcha11crisic.uxiCOmParOdwiththeotherrjrcncntattributessuchashistorku1.cost,undtbcUctcnniiwiionofthefairva1.uemethodandheana1.ystsofapp1.icationoffairva1.uea*xouningStundardsinourCCMm1.ryTbcthirdpan.thefairva1.ueintbcapp1.iedionsituationof1.istedcompanysannua1.r
7、co11dataSUtiMicu1.aiia1.yus.卜IrM-Ihcfairva1.ueintheapp1.xra1.icmofoveu1.1.aru1.ysiufIiX1.edcompifies.Ihfuughsxxificdatan11a1.)MSoftheMpp1.ica1.innoffairva1.uein1.istedcompanies.ThewmdParti%thef;iirva1.ueintheapp1.icationofkeyana1.ystsof1.istedcompanies,throughspecificdataana1.ysisoffairva1.uein!Inan
8、ciainsrunsandIbCimpactof1.ieinctnen1.ta1.e1.a1.c.Third.Ihe11dt!p1.iJHaIyusonIbtfapp1.xra1.iuuoffairva1.ueinIiieIiMedcompanies,ana1.yzedimpactofspecificdatawiththeapp1.icationoffairVaIUCinIhCasscis.1.iabi1.ities,andnetprofitofindividua1.ora1.1.the1.istedcompanies.Tbefuur1.hpart.I1.uspapvIImUdUeeSIbtf
9、ptnbkrmexitingin1.1.cupha1.unffairva1.ueinrHn,isana1.yzed.Aik!heIaMpan.thepaperpuisforwardre1.evantcounccnncauircsofperfectingourcountrysapp1.icationoffairva1.ue.KeyWordS2FairVa1.ue.1.istedCompanies.ImPMmC1.NmgSituationProb1.emAna1.ysis.CcKiiXentwasuxev.目录中文摘要英文摘要1结设1.1 探讨背景及探讨点义1.1.1 探讨背景1. 1.2探讨一义1.2 文融综述1.2.I公允价侑理论方面的文献综述).2.2公允价3用方面的文献综述1.3 探讨内容股创新点2公允价值向川的相关韭1分析2.1 公允价俄的概念和特征2.1.1 公允价侑的概念2.1.2 公允价他的特注2.2.1 公允价值及历史成本的比较2.2.2 公允价俵及/置成本的比较2
免费区 