公允价值的应用与研究论文.docVIP

公允价值的应用与研究 摘 要 国际上对公允价值的研究起步较早,有关公允价值的理论在反复争论中不断得到充实.随着经济的发展，特别是衍生金融工具的涌现，历史成本逐渐难以应付局面。为保持信息质量的有用性，各国会计准则制定机构都把公允价值作为衍生金融工具唯一计量属性。尽管有阻力，但公允价值的应用范围一直在不断扩大，从金融工具扩展到其他项目的计量上。从国际上看全面应用公允价值已是大势所趋，而我国对公允价值计量问题的理论研究和实务还比较滞后。 Fair value of application in China and research ABSTRACT On the fair value of the research starts earlier, on the fair value of the theory in the debate has been full.With the development of economy, especially the derivative financial instruments emerged, the historical cost gradually difficult to cope with the situation.In order to keep the information quality of the usefulness of accounting standards of different countries, institutions are the fair value measurement attribute as a financial derivatives.Despite resistance, but the scope of the application of fair value has been constantly expanding, from the financial tool is extended to other items on the measurement.Look from international comprehensive application of fair value in our country is to represent the general trend, and the fair value measurement of the theoretical study and practice is still relatively lag.Since 1998 China refer to fair value, its application has experienced striking one snag after another, from scratch, avoided after the first promotion and application of.In the 2008 financial crisis, due to the use of fair value of the financial asset prices deviate from its value, progress to deepen the financial crisis of the depth and breadth, the role of the Economic Hit Man role.So far, triggered a global financial community and the accounting profession on the fair value of the debate, people re-examine the fair value.Based on the understanding of the fair value of the historical development of the domestic and foreign application of fair value on the basis of fair value in China, focusing on the analysis of the problems occurred in operation, and puts forward some suggestions to better application and perfection of the fair value measurement using. KEY WORDS: Fair