谨慎应用公允价值计量属性的再思考

作为证券市场一项重要游戏规则，新会计准则的颁布实施对A股市场产生了深远影响。2007年和2008年许多上市公司股价发生了大幅波动，利润也发生了较大波动。公允价值计量的应用是导致某些上市公司利润大幅波动的重要原因之一。公允价值计量模式下，经济环境和风险状况的变化以及企业自身信用的变化，都会引起企业经营业绩忽高忽低，给投资者造成企业经营不稳的印象，进而误导财务报表使用者作出错误投资决策。上市公司应建立健全并充分披露同公允价值计量相关的决策体系，公允价值变动收益的确认应贯彻谨慎性要求。应将公允价值变动收益作为递延收益处理，其价值未实现前不得计入利润表、不得分配。

Rethinking of the Quality of Fair Value Measurement

The implementation of New Accounting Regulations has produced profound impact on A-shares market.In 2007 and 2008 there are tremendous fluctuations in prices of stocks and relative profits,for which the application of fair value measurement is one of important reasons.In the mode of fair value measurement,the changes of economic environment,risks and the credit of enterprises cause the fluctuation of enterprises' performances,leaving the impression of unstable enterprises-running situation.Thus the financia...