会计公允价值问题探讨

国际金融危机导致一场会计公允价值计量存废之争，引起世界各国纷纷修改公允价值规则。文章从公允价值的本质含义出发，剖析了公允价值计量的科学性和存在的必然性，同时指出了指导公允价值使用的公允价值会计准则存在的缺路及公允价值会计准则现实运用中的难点，进而从完善国际公允价值准则整体制定和执行框架、增强可操作性和改善外部实施环境等方面提出了改进建议。

Discussion on Fair Vaule Accounting

The global financial crisis leads to the discussion of the existence of fair value measurement,which causes many countries to revise their fair vaule principles.This article analyzes the scientificalness and the inevitability of the existence of fare value from the essence of fare vaule,then points out the fault of fair value accounting system and the difficulties in using it.The paper arises the proposals from reforming the formulation and execution of international fair value system,enhancing the maneuver...