对我国公允价值计量问题的探讨

对我国公允价值计量问题的探讨

摘要：公允价值作为1项重要的计量属性，在我国经历了反复和曲折。针对我国重新明确将公允价值作为计量属性这1问题，本文开篇对现行会计准则中5种计量属性作了分析和比较，对公允价值的具体计量方法进行了探讨。通过举例的方式指出了新准则1些计量上的细节问题。解释了新会计准则中出现的1些对公允价值运用的限制性条件。文章指出这1系列详细的条件限制说明国家在运用公允价值的时候,充分地考虑其可能产生的种种问题。最后指出我国使用公允价值这1计量属性面临的问题及笔者的解决建议。
 
关键字：计量属性   公允价值   新会计准则 

The reflection on the fair value inquirement
 
Abstract: The fair value as an important attribute of measurement, has went through ups and down in our country. Concerned to the problem that our country has made a decision that to resume. The fair value took as an important measurement attribute, has experienced in our country repeatedly and winding. In allusion to the problem that our cuntry redefinitude the fair and just value as a measurement attribute, this article has made the analysis and the comparison to five kinds of measurement attributes of the present accounting system, has carried on the discussion to the concrete gauging device of fair and just value. And has pointed out some measurement detail questions in the new criterion with the example way. Explained some utilization restrictive condition appears in new accountant criterion, to fair and just value. The article pointed out a series detailed condition which limited the explanation when the country in utilization of fair and just value，fully considered the  possibility of  all sorts of questions produced. Finally pointed out the rationality and the significance of our country uses the fair and just value, which was a measure attribute.

Keywords: measurement attribute; fair value; new accounting standard;