公允价值在我国运用的相关问题研究.doc

摘要：我国引用公允价值的历程一波三折，1998年我国开始把公允价值作为会计计量属性，2001年我国又开始回避使用公允价值进行会计计量，2006年2月15日财务部颁布的新《企业会计准则》里面有十八项准则涉及了公允价值，这表明公允价值重新得到了我国的重视。

　　　随着我国市场经济的不断完善，单纯的历史成本计量模式并不能满足会计信息使用者的需要，与历史成本相比，公允价值更能公允地反映企业的财务状况和经营成果等信息。因此，公允价值计量属性也是我国经济发展的必然要求。

　　　本文首先对公允价值的定义、特点、理论基础、计量方法进行了探讨，然后通过一些可靠数据发现公允价值计量在我国企业实际运用过程中难度大，公允价值的推广难以全面展开。经过原因分析，本文认为准则体系不规范、市场环境不完善、监管机制不充分、会计人员专业素质偏低是产生相关问题的原因。基于上述原因，本文提出规范准则体系、完善市场环境、加强监管机制、提高会计人员素质等政策建议，同时认为我国在运用公允价值计量属性过程中应该注重我国的基本国情，不能完全照搬西方发达国家的理论，而是要循序渐进，最终达到公允价值在我国的全面运用。

关键词：公允价值；历史成本；会计准则；计量属性

Abstract：The history of the fair value applied in China twists and turns. In 1998, China began to use fair value as an accounting measurement attribute, while fair value measurement attribute was avoided using during 2001 to 2005. Surprisingly, the Ministry of Finance issued the “Accounting Standards for Business Enterprises” which had eighteen criteria involving fair value, indicating that fair value, the accounting measurement attribute, got the attention of our country again.

　　　With the constant improvement of market economy in our country, the pure historical cost measurement model could not meet the needs of users of accounting information. Compared with the historical cost, fair value is more accurate to reflect the financial position, operating results, and other information. Therefore, the fair value measurement attribute is also an inevitable requirement of the economic development in our country.

　　　To begin with, the definition, characteristics, theory basis and measurement methods of fair value are discussed, and then through some reliable data, it is obvious that the practical application of fair value in enterprises in China is really difficult. Besides, the promotion of fair value is also tough to fully unfold. After cause analysis, this paper considers that the non-standard standards system, the imperfect market environment, the inadequate regulatory mechanisms, and the low quality of accounting personnel are the reasons for the related issues. Based on the above reasons, this paper proposes some policy recommendations, such as standardizing standards system, improving the market environment, strengthen the monitoring mechanism, improving the quality of accounting personnel. What is more, this paper also believes that the use of fair value measurement should focus on the basic national conditions in China. We can not completely copy the theory of the western developed countries, but should be gradual, and ultimately achieve the overall application of fair value in our country.

Keywords: Fair value; historical cost; accounting standards; measurement attribute