公允价值模式有关问题研究

我国新颁布的会计准则公允价值的应用是新准则的创新。基于决策有用观,人们对公允价值计量的偏爱主要来自于它能提高会计信息的相关性。由于公允价值是以市场定价为基础的,所以其决策价值要明显优于历史成本。但在我国现阶段运用公允价值存在一些现实问题,针对这些问题本文进行了探讨并提出了相关对策。

Problem research on equity value pattern

the newly-released accounting principles in China is a revolution and in which, the application of equity value has become its innovation. It is based on opinion of effective decision, and can enhance the relevance of accounting information. Since it is based on the market pricing, its decision value is apparently better than that of historic cost. However, there are still some realistic problems existing when we use equity value. Aiming for those problems, the article explores and puts forwards some relative countermeasures.