公允价值、技术与制度改革及会计国际化

文章针对公允价值在我国具体会计准则中运用的变化 ,分析了公允价值在我国运用的障碍 ,指出市场价格判断的脱离使公允价值计量缺乏了技术基础 ,而企业法人治理结构的缺陷 ,则是公允价值在我国运用的根本限制。文章认为 ,会计的国际化不单纯是技术规范的国际化 ,而更应该是技术规范改革与制度改革并进的过程。

Fair Value and the Combination of Technology Improvements and Institution Changes in Accounting Internationalization

Based on the analysis of the application of fair value to the Chinese specific accounting standards, this paper discusses about the barriers of the application of fair value in china , and points out that without market judgment, the application of faire value will be lacking in technologic basis; and the defect in the governing structure of legal person brings the essential barrier to the application of fair value. It holds the view in the end that the accounting internationalization requires not only the internationalization of accounting technological standards, but also the combination of the accounting technology improvements and the institution changes.