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随着新会计准则的引入,公允价值计量开始进入我们的视野。公允价值的应用,对新会计准则有着很好的促进作用,然而,其针对新会计准则有着一些负面的影响。结合新会计准则,分析公允价值的基本概念,对公允价值计量引入的背景进行分析,研究认为应根据中国国情,探索一条既能推行现行会计计量模式的基本框架,又能在会计实践中不断完善公允价值,以期提高会计信息的相关性和可靠性。
With the introduction of new accounting standards, fair value measurement began to enter our field of vision. The fair value of the application of new accounting standards has played a good role in promoting, however, its new accounting standards for some negative impact. Based on the analysis of the basic concept of fair value and the introduction of the background of fair value measurement, the author thinks that we should explore a basic framework that can not only promote the current accounting measurement model, but also perfect it in the practice of accounting according to China’s national conditions. Fair value, with a view to improve the relevance and reliability of accounting information.