现值会计计量:研究历程、实际运用与原因剖析

2006年2月15日,财政部发布了38项具体会计准则,并于2007年1月1日起率先在上市公司执行。新会计准则与国际惯例接轨,比较全面地在我国会计准则体系中导入了公允价值计量属性,正式确定了包括历史成本、重置成本、可变现净值、现值以及公允价值等在内的五种主要会计计量属性。本文针对现值会计计量问题,探讨了中外现值计量研究的发展历程、实际运用及其原因。

Present Value Measurement: The Course of Research, Applies and Their Causes

The Ministry of Finance has announced 38 specific accounting principles on February 15,2006 and these principles will be enforced in public companies on January 1,2007 firstly.The new accounting principles which follow the international conventions have applied the fair value measurement to our country's accounting principle systems overall.So the new accounting principles have formally ascertained five main attributes of accounting measurement which are historical cost,replacement cost,net realizable value,present value and fair value.This article will debate the present value measurement,mainly discuss its Chinese-foreign research course,actual applies and causes.