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| 公允价值的现实意义 | |
| 引用本文： | 姜重洋,张玉玲,贾兴恒,邵华清.公允价值的现实意义[J].经济研究导刊,2012(12):83-85. |
| 作者姓名： | 姜重洋 张玉玲 贾兴恒 邵华清 |
| 作者单位： | 1. 佳木斯市疾病预防控制中心,黑龙江佳木斯,154007 2. 佳木斯大学财务处,黑龙江佳木斯,154007 3. 佳木斯大学经济管理学院,黑龙江佳木斯,154007 |
| 摘 要： | 资产和负债必须有相关的计量属性,计量一直是会计的核心问题。传统的会计模式是以历史成本计量为基础的,进入20世纪90年代,会计环境发生了一系列巨大的变化,传统的计量模式已难以适应经济发展的需要,FASB提出了＂公允价值＂,并随之逐步应用和推广至会计准则中。通过例证,得出公允价值会计信息不仅具有很强的相关性,还有较强的可靠性,为公允价值在中国的运用扫清了认识上的障碍。在讨论资产和负债的五个属性,即历史成本、重置成本、可变现净值、现值和公允价值的基础上,重点阐述公允价值计量属性,将公允价值计量属性与其他计量属性进行对比,结合中国的经济环境,明确指出新会计准则引进公允价值的现时意义。 |
| 关 键 词： | 公允价值 计量属性 可靠性 历史成本 相关性 |
The Present Significance of Fair Value |
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| JIANG Chong-yang , ZHANG Yu-ling , JIA Xing-heng , SHAO Hua-qing.The Present Significance of Fair Value[J].Economic Research Guide,2012(12):83-85. | |
| Authors: | JIANG Chong-yang ZHANG Yu-ling JIA Xing-heng SHAO Hua-qing |
| Institution: | 1.The Centers for Disease Control and Prevention,Jiamusi 154007,China;2.Finance Department of Jiamusi University, Jiamusi 154007,China;3.College of Economics and Management,Jiamusi University,Jiamusi 154007,China) |
| Abstract: | Assets and liabilities have to relate to measurement attributes.Measurements are always the core problem of Accounting.In 1990’s,the accounting circumstance changed a lot.Traditional accounting,which is based on history cost,isn’t apt to the economic development.FASB put forward ’Fair Value’,and gradually carried it out.According to the examples,the paper approved fair value have not only good relevance,but also reliability,this make us have a further knowledge of fair value.The paper discussed five attributes of asset and liability,history cost,replacement cost,net realizable,present value and fair value,especially emphasized on fair value.Comparing the others with fair value,the paper pointed out the present significance of fair value. |
| Keywords: | fair value measurement attributes reliability history cost relevance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |