公允价值理论及其在我国的合理运用

公允价值理论及其在我国的合理运用
 
摘要:2006年2月财政部正式发布了包括1项基本准则和38项具体准则的新企业会计准则，公允价值成为这次新准则发布中的1大亮点问题。“公允价值”作为1种新的计量属性具有无比的优越性，在我国逐步完善的市场经济体系下，必定会推动企业为会计信息使用者提供以可靠性为前提的更相关的信息。本文从公允价值的概念引出问题，阐述了引入公允价值的必要性和其计量方法，接着介绍了公允价值在我国运用的3次变化及其在新准则中的应用和影响，并对其分析、比较和归纳，然后分析了公允价值在我国实际运用中的利弊，最后提出了完善公允价值应用的市场条件、提高现值技术的可操作性、建立虚假会计信息的发现机制、加强守法意识和提高专业水平的合理运用的建议。

关键词:公允价值；新会计准则；计量属性

Fair Value Theory and It’s Reasonable Application in China
 
Abstract: In February 2006, the Ministry of Finance formally issued the new corparate accounting criterion including a basic criterion and 38 specific criterions. The fair value has become one of highlight problems since the new criterion issued. As a new mesaurement attribute, “Fair value” must push forward corparate to provide more relevant information taking reliability as premise for accounting information users, in China gradually improving market economic system. The paper drew forth problems from the concept of fair value, described the necessity and measurement methods of introducing fair value. Next, it introduced three times changing of fair value’use and it’s application and impact in new criterion. And doing some research on analysising, comparing and concluding. Then it analysis the pros and cons of fair value in our country’s actual application. Finally, the paper raised some advise of perfecting fair value’s market applicable conditions, improving feasibility of present value technology, establishing discovery mechanism of false accounting information, strengthen law-abiding awareness and promote the reasonalbe use of professional standards.

Keywords: fair value; new accounting criterion; measurement attributes