我国公允价值应用现状及问题探析.doc

摘要：2006年2月，我国颁布的新的企业会计准则，计量中公允价值的应用成为此次准则修改中的一大亮点。分析和了解公允价值应用的关键问题对准则的具体实施具有重大的意义。公允价值的应用符合现代市场环境变化和人们对会计信息决策相关性的需要，而其在应用过程中不可避免地会遇到诸多瓶颈。本文拟从公允价值的内涵和本质着手，探析公允价值运用的现状和具体问题。只有不断改善公允价值的运行环境,完善会计准则体系,细化公允价值理论研究, 加强市场审计监督力度，才能最大程度发挥公允价值的效用。

关键词：公允价值；应用现状；问题探析

Abstract:In February 2006,China promulgated the new enterprise accounting standard, measurement of the application of the fair value of the standards of a modified become the big window.Analysis and understanding of the key problems of the application of the fair value of the specific implementation of standards is of great significance.The application of the fair value of the modern market environment with change and people to accounting information decision the relevance of need,and in its application process will inevitably come across many bottlenecks.This article,from the fair value of the connotation and essence to begin,the fair value of the paper present situation of using and specific issues. Only by constantly improve the operation of the fair value of the environment, perfect the system of accounting standards,refining fair value theory,strengthen market audit supervision strength,to maximizing the utility of fair value.

Key Words: fair value; application status; problem discussion

公允价值替代历史成本计量是会计发展的进步，受到社会公众的普遍欢迎。随着我国市场环境和金融环境的变化，采用与国际会计相协调的公允价值是必然的趋势。公允价值信息有时是一把“双刃剑”，这就要求发挥其在风险管理方面的洞察力,在提升公允价值信息的价值相关性的同时,采取措施抑制其消极影响。公允价值从谨慎使用到广泛运用，这是一个环环相扣建设过程。公允价值计量体系的完善应用是一个渐进过程。必须通过国家政策、法规、会计准则的不断规范完善以及会计人员对公允价值计量的不断熟悉和掌握，将公允价值计量模式的应用推向新的高度。