公允价值信息披露质量标准研究

自2006年财政部颁布新企业会计准则以来,公允价值在会计实务中的应用日趋普遍,但我国在公允价值信息披露质量要求方面仍存在不足。公允价值信息披露除了应符合一般会计信息质量要求以外,还应当遵循充分披露原则、成本效益原则、透明性原则,惟有如此,才能在改进披露方式、完善会计信息体系的同时,充分保障各利益相关者的合法权益。

Fair Value Information Disclosure Quality Standards

Fair value has been increasingly applied in accounting practice since the Ministry of Finance issued new Enterprise Accounting Standards in 2006.However,the fair value information disclosure quality is not good enough in China.Fair value disclosing should not only comply with the quality requirement of general accounting information,but also abide by the principles of full disclosure,cost benefit,and transparency.In this way,the legal rights and interests of stakeholders can be fully safeguarded while improving disclosure methods and completing the accounting information system.