论公允价值会计及其应用

随着世界经济一体化进程的加快,我国传统的会计计量模式己难以适应经济发展的需要。财政部2006年颁布的企业会计准则扩大了公允价值范围,在会计计量方面既具有中国特色,又力求与国际会计准则趋同。应用公允价值,既要考虑我国传统会计计量模式中会计信息的可靠性,更要突出解决好会计信息的相关性。在实际运用中,应充分关注与公允价值相关的事项和解决方法,并以此提升公允价值会计应用的水平。

On Fair Value Accounting and Its Application

With the rapid development of global economic integration,traditional accounting calculating model in China cannot agree with the need of economic development.The enterprise accounting principles issued by Treasury in 2006 expand the range of fair value with Chinese characteristics and making an effort to catch up with international accounting principles.When applying fair value,we should consider the reliability of accounting information in accounting calculation and settle the relativity of accounting information.In practice,we should fully concern the matter related to fair value and its solutions,from which we can improve the standard of applying fair value accounting.