论文部分内容阅读
我国财政部于2006年2月15日发布的38项企业会计准则中,《投资性房地产》、《非货币性资产交易》、《债务重组》、《金融工具的确认和计量》等具体准则,适当地引入了公允价值的计量模式,标志着公允价值在我国的研究和应用进入了一个崭新的时期。通过对公允价值的本质进行深入探讨,使更多的人接受公允价值理念,并将其贯彻到会计实践中,使我国的会计理论与实务紧跟国际会计发展的步伐,对促进我国会计标准国际化和国民经济的持续健康发展具有积极作用。基于决策有用观,人们对公允价值计量的偏爱主要来自于它能提高会计信息的相关性。由于公允价值是以市场定价为基础,所以其决策价值要明显优于历史成本。但在我国现阶段运用公允价值存在一些现实问题,针对这些问题本文进行了探讨并提出了相关对策。
China’s Ministry of Finance announced on February 15, 2006 38 accounting standards, “investment real estate”, “non-monetary asset transactions”, “debt restructuring” and “specific recognition and measurement of financial instruments” and other specific guidelines, Proper introduction of fair value measurement mode indicates that the research and application of fair value in our country has entered a brand new period. Through in-depth discussion of the nature of fair value, more people accept the concept of fair value and implement it into accounting practice, so that China’s accounting theory and practice of keeping pace with the development of international accounting, to promote China’s accounting standards International It has a positive effect on the sustained and healthy development of the national economy. Based on the usefulness of decision-making, people’s preference for fair value measurement mainly comes from the fact that it can improve the correlation of accounting information. Since fair value is based on market pricing, its decision-making value is obviously better than historical cost. However, there are some practical problems in the application of fair value in our country at present. In view of these problems, this paper discusses and puts forward some countermeasures.