公允价值的应用对上市公司经营成果的影响及对策——以非货币性资产交换和债务重组为例

我国财政部于2006年2月发布了包括1项基本准则和38项具体准则的新会计准则体系，并规定于2007年1月1日起首先在上市公司实施。新会计准则对计量属性做出重大调整，全面引入公允价值、现值等属性，其中主要在非货币性资产交换和债务重组等方面采用了公允价值，其在这些方面的应用必将对企业的经营成果产生一定影响。本文将重点分析新企业会计准则中公允价值在非货币资产交换和债务重组等方面的应用，并分别分析这些方面的应用对企业经营成果产生的影响，然后对这些影响提出相关的解决对策。

Influence and Countermeasures of the Fair Value Using on the Enterprise's Business Achievement——Take the non-currency property exchange and the debt reorganization as examples

The Ministry of finance has published a new accounting standard system which includes one fundamental standard and 38 detailed standards in Feb 2006,and it has been firstly adopted in the listed companies on first Jan 2007.The new principle has made great change in measure attribute,comprehensively quote the fair and present value which mainly being used in the non-currency assets exchange,and debt-restructuring,which make some effects on the business' operating achievement.This paper starts from analysis e...