公允价值运用探讨.doc

公允价值运用探讨 作者姓名：# # 专业名称：########## 指导教师：##### 讲师 摘要 在当今经济社会,由于经济环境发生巨大变化,以历史成本计量为基础反映的经济资源的账面价值已大大脱离其市场价值,严重妨碍了经济管理者的正确决策。近几十年来,公允价值一直是大家讨论的一个热门问题。 为了适应我国当前新的经济形势,并推动我国经济的又好又快的发展,财政部在2006年10月颁布了现行企业会计准则,并要求上市公司在2007年1月1日开始实施。 现行会计准则拓宽了原有会计核算的领域,实现了新的突破,其中最大的亮点在于重新引入了公允价值这一计量属性。公允价值的运用在我国经过了先用后停用,然后再启用的波折时期。 本文是在这样的状况下对公允价值计量基础在目前的会计准则中的使用状况进行系统分析,讨论了公允价值运用对企业经营状况和财务报告的影响,讨论了公允价值在全球金融危机存在的问题。同时,提出了我国规范和完善公允价值使用的方法。 虽然公允价值的运用在我国当前的经济形势下还不够顺畅,但通过加大政府管理度,提升会计人员执业水平,培育活跃、开放的市场环境,建立健全企业内控制度,加强法律建设,完善公允价值会计准则,提高公允价值操作性,公允价值的运用将有助于我国经济市场的科学发展。 关键字：公允价值 运用 计量属性 对策 Abstract In todays economy society, because of the economic environment the great changes and the historical cost measurement based reflect the economic resources of the book value of the has greatly from its market value, seriously hamper economic management right decisions. In recent decades, the fair value has been a hot topic of discussion. In order to adapt to the current Chinese new economic situation and promote the economy in our country, nice and fast development, the ministry of finance in October 2006 promulgated the current enterprise accounting standards and requirements listed companies on January 1, 2007 started to implement. The current accounting standards to widen the original accounting field, realized the new breakthrough, the largest of which is to highlight the introduced the fair value measurement attribute. The use of fair value in our country after use first, and then after discontinuation of enabled twists period. This article is in such situations based on fair value measurement in the current accounting standards of use status of system analysis, discussed the fair value of enterprise use the operation state and the financial report, discusses the effects of fair value in the global financial crisis, the existing problems. Meanwhile, proposed our country regulate and perfect the fair value of the method to use. Although the use of fair value in Chinas current economic