公允價(jià)值在上市公司財(cái)務(wù)報(bào)表中的應(yīng)用研究.pdf

1、學(xué)位論文獨(dú)創(chuàng)性說(shuō)明本人鄭重聲明：所呈交的學(xué)位論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及其取得研究成果。盡我所知，除了文中加以標(biāo)注和致謝的地方外，論文中不包含其他人或集團(tuán)已經(jīng)公開(kāi)發(fā)表或撰寫(xiě)過(guò)的研究成果，也不包含為獲得西安科技大學(xué)或其他教育機(jī)構(gòu)的學(xué)位或證書(shū)所使用過(guò)的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中做了明確說(shuō)明并表示了謝意。學(xué)位論文作者簽名：日期：學(xué)位論文知識(shí)產(chǎn)權(quán)聲明書(shū)本人完全了解學(xué)校有關(guān)保護(hù)知識(shí)產(chǎn)權(quán)的規(guī)定，即：研究生

2、在校攻讀學(xué)位期間論文工作的知識(shí)產(chǎn)權(quán)單位屬于西安科技大學(xué)。學(xué)校有權(quán)保留并向國(guó)家有關(guān)部門(mén)或機(jī)構(gòu)送交論文的復(fù)印件和電子版。本人允許論文被查閱和借閱。學(xué)?？梢詫⒈緦W(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。同時(shí)本人保證，畢業(yè)后結(jié)合學(xué)位論文研究課題在撰寫(xiě)的文章一律注明作者單位為西安科技大學(xué)。保密論文待解密后適用本聲明。學(xué)位論文作者簽名：指導(dǎo)教師簽名：年月日Subject：Appliedr

3、esearchofthefairvalueinfinancialstatementsinlistedcompaniesSpecialty：BusinessmanagementName：ZhangQian(Signature)___________)___________Instruct：GaoYaCuiuMingLiuMingLiu(Signature)___________)___________ABSTRACTIndertobeco

4、nsistentwithinternationalaccountingstardsChineseMinistryofFinancepublishednewaccountingstardsonFebruary15th2006.Comparedwitholdaccountingstardsoneofthenewaccountingstards’featureswasexpingtheapplicationofthefairvaluecare

5、fullyintroducedtotheconcretestardscombinedwithChinasactualconditions.Howeveratthebeginningof2008thefinancialcrisiswhichcausedbytheAmericanloancrisishinderedtheglobaleconomydevelopmentseriously.Manyfinancialscholarsputthe

6、blameofthefairvalue.Theythoughtthefairvalue’swidelyusingwastherootofthisfinancialcrisis.Throughtheefftsofaccountingscholarsthefairvalueispreservedbecausetheintroductionofthefairvaluetofinancialaccountingfinancialstatemen

7、tsistheinevitableresultoffinancialinnovation.Itsexistencedevelopmentdon’tdependonpersonallikesdislikes.Thefinancialcrisisshowstheapplicationoffairvalueisnotmature.Weshouldrefmthefairvalueinsteadofaboningit.Firstlythisart

8、iclereviewstherelatedstudyofthefairvalueofdomesticfeignscholarsresearchesthefairvalue’sinevitabilityfromitsbirthtoapplication.Secondlyindertolayafoundationoffollowingtheeticalempiricalanalysisthearticleintroducesrelatedt

9、heyoffairvalueincludingthecategiesofaccountingmeasurementattributesthefixationoffairvalue’smeasurement.ThirdlyaccdingtothefinancialstatisticsoflistedcompaniesinCCERthearticlestudiestherelationofassetspershareearningpersh

10、arepricespersharetotestthevariationofaccountinginfmation’screlationbyresidualincomevaluationmodelSPSSconfirmsthefairvalue’sreliability.Lastlythisarticleconcludesthatthefairvaluecanenlargethevariationreliabilityoffinancia