基金的公允价值计量方法研究

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1、：京工业大学硕士学位论文基金的公允价值计量方法研究姓名：张佳璐申请学位级别：硕士专业：企业管理导教师：尚洪涛20090501北京T业大学管理学硕I•学位论文Abstract■IV北京T业大学管理学硕I•学位论文AbstractOnFebruary15thin2006，theMinistryofFinanceannounceAccountingStandardsforBusinessEnterprisessuchas"AccountingStandardforBusinessEnterprisesNo.22-Recogn

2、itionandmeasurementoffinancialinstruments"、"AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets、"AccountingStandardforBusinessEnterprisesNo.24-Hedging"and"AccountingStandardforBusinessEnterprisesNo.36-Relatedpartydisclosure"andsoon.Thefoursta

3、ndardsconnectwitheachotherandhavethesamelogic.Allofthemcan'tdivideup.buteachofthemhavetheirownfeature.Inthispaper,accordingtotheconseptandcharacteristicoffund,I'llreseachthemeasurementoffairvalueaccounting.Atthesametime,accordingtothegeneralconceptsandrealcondit

4、ions,I'llfundamentallystudytheimpactandmodifiedadviceofthemeasurementoffairvaluebycombiningnormativeresearchandempiricalresearch.Thispaperisdividedintofivechapters.Thefirstchapterofthethesisbrieflyintroducedtheresearchbackgroundandsignificance,thetheoreticalbasi

5、sandmethod,studyingtheframeworkandmaincontent,thestatusquoinournationandabroad,researchingandliteraturereview.InChapterIIthedefinitionoffairvaluefromtheanalysisstartwithanumberofauthoritativestatementsonthefairvalueofthesectortodefineandanalyzethereasonwhyusefai

6、rvalueinfund.Inordertoprovidesatheoreticalbasisfortheuseoffairvaluemeasurementofthefund.Thefoilpaperofthethirdchapterbeginstodiscusstheusingoffairvaluemeasurementofthefund.Thispartofthefairvalueandbookvalueintheapplicationofthefundarecompared.Focusoncomparingthe

7、followingtwopoints:themeteringmeasureseffectofthefundandthedividendseffectofthefund.InChapterIV,Onthisbasisofthepreviousanalysis,thecombinationofOhlsonandtheothersrelatedissuesofresearchresults,furtherdemonstratethatthefairvalueforthefundnotonlyhasthetheoretical

8、advantages,butalsohasthepracticalresultstosupportit.Sowecanworkouttheconclusionthefairvaluemodelistheirreversibletrendofdevelopmentfunds.However,beforereachingtheulti