2011届普通本科毕业论文（设计） 存档编号：
毕业论文（设计）
专 业： 会 计 学 院 系： 会 计 学 院 年 级： 学 号： 姓 名： 指导教师： 邓 青 职 称： 讲 师
湖北经济学院教务处 制
标题采用小二号宋体加粗！ 全文页面设置（在左上角文件中选择）中“页边距”上3厘米，下、左、右均为2.5厘米，装订线0.5厘米；“版式”中的页眉为1.5厘米，、页脚为1.75厘米。
题目： 论财务管理人才培养模式创新 横线中的内容按实际情况填写，均采用三号楷体。 要注意所填内容居于横线的中间，而且各行左右要在同一垂直线上！
注意，从这一页开始有页眉，页脚的页码也从这页开始编号，用阿拉伯数字编号，并在每一页的右下角！ 湖北经济学院本科毕业（设计）论文 目 录
一级标题，小三、黑体、不加粗、居中、1.5倍行距。目录两字中间空两格！段前、段后均为0行。
摘要 ····································································································································· 2 ABSTRACT ························································································································ 3 一、计量属性相关概念 ····································································································· 4 （一）会计计量及构成要素 ····························································································· 4 （二）现行几种计量属性的含义及比较 ········································································· 5 （三）选择计量属性应考虑的因素 ················································································· 7
目录中各级标题均采用小四号
宋体，1.5倍行距。段前、段后均为0行。 ·（一）历史成本计量的局限性 ························································································ 9
二、公允价值计量的产生背景 ························································································· 8
（二）公允价值计量的提出 ··························································································· 10 （三）公允价值计量的理论基础 ··················································································· 13 三、公允价值计量的分析 ······························································································· 17 （一）公允价值计量的可操作性 ··················································································· 17 （二）公允价值计量的可靠性 ······················································································· 18 四、公允价值在我国的运用现状及应用对策 ······························································· 21 （一）公允价值在我国运用现状评价 ··········································································· 21 （二）造成目前应用现状的认识误区 ··········································································· 24 （三）正确应用公允价值的建议和对策 ······································································· 26 结束语 ······························································································································· 29 致谢 ··································································································································· 30 参考文献 ··························································································································· 31
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页码从这一页开始用阿拉伯数字编号！ 湖北经济学院本科毕业（设计）论文
摘 要
一级标题，小三、黑体、不加粗、居中、1.5倍行距。摘要两字中间空两格！段前、段后均为0行。
计量一直是会计的核心问题。传统的会计模式是以历史成本计量为基础的，但20世纪70年代以来，尤其是进入90年代，会计环境发生了一系列巨大的变化，传正文为小四号宋体，但其中英文和数字
则应采用Times New Roman 字体。 统的计量模式已难以适应经济发展的需要，要求对其进行改进乃至彻底改革的呼声越行距为“1.5倍行距”。段前、段后均为
来越高。为适应这一要求，以FASB为首的会计准则制定机构提出了“公允价值”这0行。
一全新的计量模式，并随之逐步应用和推广至会计准则中。
本文结合国际国内会计界对公允价值的研究现状，阐述了公允价值计量的产生背景和理论基础，重点剖析了公允价值运用中的几个难点问题，同时结合我国公允价值的运用现状，指出了在我国正确采用公允价值计量属性的建议和对策。
本文在介绍相关概念和理论时采用归纳的方法，即在获取大量的国内国外文献资料，认真了解前人的相关研究成果后，归纳总结了相应的概念和理论。同时采用分析的方法，重点分析了公允价值运用中的几个难点问题，试图加以解决。采用对比的方法，结合我国公允价值运用的现状，发现同国际上的差距，指出了我国未来会计计量属性的发展趋势。此外文章还采用了反证的分析方法，得出公允价值会计信息不仅具有很强的相关性，还有较强的可靠性，为公允价值在我国的运用扫清了认识上的障碍。
本文对公允价值计量进行了一些分析，公允价值信息不但具有很强的相关性，而且有较强的可靠性：公允价值计量和利润操纵本身并无必然联系；运用公允价值对市场环境的要求并不高。
关键词：计量；历史成本；公允价值；现值
“关键词”为小四黑体不加粗，后面的关键词用小四宋体，并用分号隔开！ 2
湖北经济学院本科毕业（设计）论文
ABSTRACT
一级标题，小三、黑体、不加粗、居中、1.5倍行距。段前、段后均为0行。
Measurement is one of the core parts of accounting. Traditional accounting model is based on historical cost measurement. But since 1970's especially 1990's, great changes
英文摘要采用小四号Times New Roman 字体。
1.5倍行距。段前、段后innovate it. In order to adapt these changes，some standard-setting bodies such as FASB 均为0行。两端对齐。
have taken place in accounting environment. So people require to modify it，and even to
have put forward a new concept, fair value ,and applied it to new issued accounting standards step by step.
Based on the present situation concerning the research on fair value home and abroad, the thesis demonstrates the background and its theoretical basis, puts emphasis on several difficult questions in application fields, and presents its development tendency. By use of inducement method, the thesis provides its relevant concepts and theories after introducing the research results and seeking some resources.
The paper intends to solve those hard questions raised in the application of fair value by analysis. Meanwhile, the paper also discovers the gap between home and abroad and points out the tendency after considering the application situation in China by use of contrast.
By use of counterevidence, the paper shows that accounting information with air value is not only highly relevant but also credible in order to overcome the obstacle.
The original viewpoint is that accounting information with fair value is not only highly relevant but also credible fair value measurement and profit operation is not necessarily related. It’s not highly required to apply fair value in market .The paper tries to provide fresh ideas on this point.
Key words: Measurement attribution； Historical cost； Fair value； Present value
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湖北经济学院本科毕业（设计）论文
一、计量属性相关概念
一级标题，小三、黑体、不加粗、居中、1.5倍行距。
每一大点另起一页。 与正文空一行。
传统的财务会计模式基本成型于19世纪末、20世纪初，其中历史成本原则与权责发生制一起构成两大支柱。在计量属性问题上，尽管对历史成本的批评一直不断，
正文为小四号宋体，但其中英文和数字则应采用Times New Roman 字体。
行距为“1.5倍行距”。段前、段后均为合计量模式的今天，仍始终保持着计量属性主体的地位。随着经济的发展，特别是0行。
但历史成本原则以其传统观念上无可比拟的可靠性，即使是在计量模式已经发展到混
20世纪70年代开始的国际经济一体化、证券化趋势的出现，历史成本计量模式的缺点越来越突出，要求对其进行改进乃至彻底改革的呼声越来越高，在这一大的背景下，作为历史成本计量替代模式的公允价值模式应运而生，这种以公允价值为基础进行会计计量的会计模式被称为公允价值会计（Fair Value Accounting）。
（一）会计计量及构成要素
二级标题，四号、黑体、不加粗、1.5倍行距，前空两格。
计量是确定计量客体之间相互关系的一种方法，即用一定的方法、规则、标准，用数字或符号表示被计量对象某些特定的规模、范围和关系，其实质是将计量对象的信息用数量、符号等予以表示。会计计量是会计系统运行的主要环节之一。
会计系统运行的四个主要环节是会计确认、计量、记录、报告①。会计确认是将某一经济事项作为一项会计要素正式列入会计报表的过程，包括何时确认及何种要素确认两方面，是对经济事项是否列入会计要素的一种认可行为；会计计量是应用一定的计量单位，对已经确认的会计对象进行量化的过程，这是评价会计主体财务状况和经营结果的基本环节；会计记录是应用一定的程序，将已确认和计量的经济业务记入簿记，进行分类、整理、加工、转换，将经济数据转化为簿记信息；会计报告是按照一定的方法，对簿记信息进行再加工和综合，将其转化为会计信息，并对外报告，以便于信息使用者分析使用。会计确认、计量、记录、报告相互联系，共同完成会计整个循环过程，其中会计确认是会计计量的前提，会计计量是会计确认的结果，如果没有会计计量，会计确认也就没有意义，这两个环节始终贯穿整个会计系统。同时，会计计量又是会计记录和会计报告的前提，如果没有会计计量，已经确认的经济事项就不可能以定量的金额转为会计信息并向外报告。因此，会计计量处于会计系统运行的中心，是会计理论和方法的核心内容。这一环节的问题如果得到妥善的解决，如果能
①XXX．会计信息失真的广角透视与思考．会计研究．2001(7)：44． 注释的写法参照参考文献的格式，用小五号宋体！每页重新编号！ 4