大数据下公允价值会计估值系统设计与应用

On Design and Application of Fair Value Accounting Valuation System under Background of Big Data

大数据等新一代信息技术对会计系统的重构以及对公允价值会计估值系统的开发和应用至关重要,这不仅提高了公允价值会计信息的相关性,而且更为有效地抑制企业盈余管理行为,增强了会计信息的可靠性。文章以大数据时代下的计算机软件的输入、数据处理、输出框架为基础,将其嵌入传统估值模型,构建了公允价值会计估值系统模型,并对其各个组成部分进行功能机制分析,以期为公允价值会计估值系统的设计与实现提供思路,以使公允价值计量属性的实务应用更加规范。

A new generation of information technology,such as the big data,is of great importance to the reconstruction of accounting system and the development and application of the fair value accounting valuation systems,which not only improves the correlation of the fair value accounting information,but also more effectively suppresses the enterprises control of their earnings and enhances the reliability of accounting information.Based on the input,the data processing and the output framework of computer software in the era of the big data,it is embedded into the traditional valuation model,and the fair value accounting valuation system model is constructed.The functional mechanism analysis of each component is carried out with a view to the design and implementation of the fair value accounting valuation system so as to provide ideas to make the practical application of fair value measurement more standardized.