湖北经济学院本科毕业（设计）论文2009届自考本科毕业论文（设计）存档编号：毕业论文（设计）毕业论文（设计）题目：论财务管理人才培养模式创新专院年学姓业：系：级：会计学会计学院横线中的内容按实际情况填写，均采用三号楷号：体。要注意所填内容居于名：横线的中间，而且各行左右横线的中间，要在同一垂直线上！要在同一垂直线上！指导教师：职称：邓助青教湖北经济学院教务处制1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、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！倍行距。目录两字中间空两格！两字中间空两格摘要······························································································································2ABSTRACT·················································································································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··········································································7二、公允价值计量的产生背景··················································································8（一）历史成本计量的局限性··················································································9（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································