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公允价值在会计准则应用中的问题及对策研究 摘 要 近十几年来，公允价值一直是国际会计界讨论的一个热点问题。国际会计准则委员会和美国财务会计准则委员会都支持应用公允价值计量，并对其进行了积极的探讨和研究。我国也曾引入公允价值进行计量，但由于利润操纵等原因，公允价值的应用并没有达到令人满意的效果。2006年我国财政部颁布了新的会计准则，公允价值的重新引入是其中最大的亮点，特别是随着2007年新准则在上市公司的实施，对于公允价值理论与实际问题的研究变得更加重要。本文正是在这一背景下，对公允价值的应用进行了研究。 本文以规范研究为主，通过分析公允价值的内涵和理论基础，指明公允价值在理论上的先进性。随后简要回顾了公允价值在我国的发展历程，在规范研究的基础上，笔者通过实证数据的研究，分析了我国公允价值的应用现状，并找出公允价值在我国应用存在的问题。最后，通过对上述相关问题加以分析，提出解决的对策，这也是本文的重点。制定符合我国的公允价值计量体系框架，完善公允价值应用的外部环境和内部条件，充分发挥公允价值的优势，使公允价值在我国更好的应用。 关键词：公允价值，计量属性，会计准则  Fair value application problems and countermeasure research Author : Li Ying Tutor : Ye JiangHong Abstract Over the last decade, the fair value of the international accounting profession has been a hot issue. FASB and IASB, support to use fair value, and have a positive attitude to exploration and study. In china, fair value has been introduced as one of the measurement attribute, however, due to various reasons, such as profits manipulate, the implementation of the related standards has not reached satisfactory results.2006,the Ministry of Finance of China issued a set of new Accounting Standards, which adopted fair value measurement attribute is the obvious characteristic. Especially along with new standards implemented in the quoted companies on 2007, it is important to reinforce theories and actual problems studying. The dissertation focuses on the application of fair value under this background of above. This paper applies norm studies mainly, through analysis fair value of content and theories foundation, demonstrating that fair value has superiority in theory. Secondly,it reviews three phases of fair value applications briefly in China. Then on the basis of using normative research, it analyses the difficulty and obstacles in the application of fair value in China via a series of case studies, find out the problems which the application of fair value in o