公允价值的利弊分析

公允价值是目前会计实务中可用的最好的计量属性,更能够满足信息使用者的决策需求,更真实地反映企业的经营成果,更符合配比原则,利于企业的资本保全,提高财务信息的有用性,适应金融创新的需要。但公允价值理论的假设前提很难满足,运用更具复杂性和风险性,易导致价格过度偏离价值,容易导致利润操纵。为更好地应用公允价值,我国应加强相关法律对公允价值的规范,建立健全活跃的市场体制,提高公允价值的可操作性。

The Advantages and Disadvantages of Fair Value

The fair value is the best available measurement attributes in the current accounting practice, which could more able to meet the demand of information users＇ decision-making, more truly reflect the operating results of the enterprise, more in line with the matching principle and conducive to enterprise＇s capital preservation, so as to improve the usefulness of financial information and adapt to the needs of financial innovation. But the assumptions of the theory of the fair value are hard to meet and the application has more complexity and risk, so it is easy to lead that price has deviated excessively from the value and easy to manipulate the profit. In order to better apply fair value, the government should strengthen the related legal norms, establish and improve the active market system and enhance the oper-ability.