新会计准则中公允价值的应用分析

为实现会计标准国际趋同,我国新的《企业会计准则—基本准则》明确将公允价值作为会计计量属性之一,并在17个具体会计准则中不同程度地运用了这一属性,堪称本次准则修改的一大亮点。公允价值计量依赖于成熟的经济环境、完善的市场信息系统和高素质的评估队伍,因此我国对于公允价值采取了适度引入的审慎态度,颇具现实意义。公允价值在我国的运用必须随着经济发展、法制健全和公司治理的日趋完善,积极稳妥地走渐进式的发展道路。

The Appliation Analysis of Fair Value in New Accounting Standards

To follow international trend of accounting standards, China's new "Accounting Standards for Business Enterprises - basic criteria" defines fair value as an accounting measurement attribute, and 17 accounting rules use this attribute, which is known as a major attraction in this revised criteria. As the fair value measurement depends on mature economic environment, developed market information system and competent assessment team, china has adopted a prudent attitude for the introduction of fair value. Given the current domestic environment, it is of considerable practical significance. We should promote application of fair value actively and steadily by developing market economy, creating a sound legal system and improving corporate governance, etc.