目前条件下应用公允价值计量基础的障碍与对策建议

财政部2006年颁布的企业会计准则大量地引入了公允价值计量基础。这既符合国际会计计量的发展趋势，也适应了我国经济发展的客观要求。但公允价值的应用是一把双刃剑，它一方面具有提高会计信息决策相关性等诸多优点，另一方面也存在会计信息可靠性和可比性较差，容易诱发利润操纵行为等缺陷。针对我国目前市场化程度较低、会计人员素质有待提高等现实障碍，只有不断改善公允价值的运行环境，完善会计准则体系，细化公允价值确定方法的相关规定，才能确保公允价值的有效运用。

Research on Fair Value Measurement Attribute Application on the Current Economic Conditions

In the "Accounting Standards for Business Enterprises" issued by China's Ministry of Finance in 2006,the measurement basis of fair value is largely introduced.This not only conforms to the development of international accounting measurement,but also suits the objective need of China's economy.However,the application of fair value is a double-edged sword.On one hand,it could improve the relevance of accounting information with decision-making,accord to the matching principle bette on the financial impact;on ...