硕士学位论文论文题目（中文）公允价值在我国会计应用中存在的问题与对策论文题目（英文）TheproblemandcountermeasuresofApplicationofFairValueinChina作者姓名衷俊学院(系、部)会计学院学科专业会计学研究方向会计理论指导教师王建辉教授二O一O年九月独创性声明本人声明所呈交的论文是我个人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写的研究成果，也不包含为获得江西财经大学或其它教育机构的学位或证书所使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并表示了谢意。签名：衷俊日期：2010.10.21关于论文使用授权的说明本人完全了解江西财经大学有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或部分内容，可以采用影印、缩印或其它复制手段保存论文。（保密的论文在解密后遵守此规定）签名：衷俊导师签名：王建辉日期：2010.10.21目录0.引言······························································································10.1研究背景和意义··········································································10.1.1研究背景··············································································10.1.2研究意义··············································································10.2文献综述···················································································20.2.1国外研究现状········································································20.2.2国内研究现状········································································30.2.3文献述评··············································································40.3研究方法与思路··········································································50.4本文的框架结构··········································································51.公允价值的理论概述·········································································71.1公允价值的定义··········································································71.2公允价值的特征··········································································71.3公允价值确定的基本方法······························································81.3.1方法一：以相同资产或负债项目的市场报价确定···························91.3.2方...
