公允价值计量模式研究

• 作 者: 曹慧
• 机 构: 石家庄经济学院会计学院 河北石家庄050031
• 出 处: 财会通讯(学术版)
• 发表日期: 2007年07期
• 关键词: 公允价值 计量属性 财务会计 现行市价 动态反映 现金流量 配比原则 财务会计概念 衍生金融 国际会计准则

财务会计的核心问题之一是会计计量问题。从国际财务会计的发展动向看,由于对金融工具、特别是衍生工具的计量需要,公允价值计量模式备受关注。我国也高度关注公允价值理论和实务的发展,财政部颁布的新会计准则中,已将公允价值作为计量属性之一。但应用中出现的问题和阻力使公允价值计量成为财务会计的难题之一,本文对此进行了探讨。

One of the core problems of financial accounting is accounting measurement. From the development trend of international financial accounting, due to the measurement needs of financial instruments, especially derivatives, the fair value measurement model has attracted much attention. China also pays close attention to the development of fair value theory and practice. Among the new accounting standards promulgated by the Ministry of Finance, fair value has been taken as one of the measurement attributes. However, the problems and resistances in the application make fair value measurement one of the problems in financial accounting. This article discusses this issue.