我国运用公允价值计量模式的现状及对策

文章对公允价值在我国目前的运用环境及运用情况作分析,并对其中存在的问题提出改进意见,认为公允价值在我国上市公司执行力度不够是因为受我国本身的经济环境限制,《新会计准则》的不足,审计、税务、资产评估等部门的制度不配套造成的,由此提出对策。

The Status quo of Applications of Fair Value Econometric Mode in China and its Countermeasures

This article analyses the its application environment and status quo of Fair Value Econometric Mode and comes up with methods for improvement. It holds that insufficient application of Fair Value Econometric Mode in listed companies is due to the limitation of economic environment and the deficiency of New Accounting Standards and the incompatibility of systems in auditing, tax and asset evaluation departments. So, according to those practical situation, it also proposes some countermeasures.