公允價值理論及其在我國的合理運用
摘要:2006年2月財政部正式釋出了包括1項基本準則和38項具體準則的新企業會計準則，公允價值成為這次新準則釋出中的1大亮點問題。“公允價值”作為1種新的計量屬性具有無比的優越性，在我國逐步完善的市場經濟體系下，必定會推動企業為會計資訊使用者提供以可靠性為前提的更相關的.資訊。本文從公允價值的概念引出問題，闡述了引入公允價值的必要性和其計量方法，接著介紹了公允價值在我國運用的3次變化及其在新準則中的應用和影響，並對其分析、比較和歸納，然後分析了公允價值在我國實際運用中的利弊，最後提出了完善公允價值應用的市場條件、提高現值技術的可操作性、建立虛假會計資訊的發現機制、加強守法意識和提高專業水平的合理運用的建議。
關鍵詞:公允價值；新會計準則；計量屬性
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