我国会计准则中公允价值的运用研究.doc

我国会计准则中公允价值的运用研究  摘 要 公允价值在我国的研究起步较晚，在1998年在我国颁布的“非货币性交易” 、 “ 债务重组” 等具体会计准则中首次运用公允价值，但由于条件尚不成熟 所以公允价值在2001 年修订后的准则中被取消了。2006年2月15日新会计准则出台，再次采用公允价值，此举主要是为了与国际会计准则的趋同。本文围绕会计准则中公允价值问题展开，首先阐述了公允价值的概念，指出在我国会计准则中，公允价值是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额；接着本文第二部分从投资性房地产、债务重组、非货币性资产交换等几个方面介绍了公允价值在其中的应用；第三部分结合我国的实际情况，讨论了我国公允价值所存在的问题，例如其难以满足会计信息可靠性的质量要求，以及可操作性有难度等；最后，本文结合公允价值在我国应用的现状，有针对性的提了其在我国会计准则中应用所应采取的策略和建议 ABSTRACT Fair value of the research in China started late, in 1998, China promulgated the non-monetary transactions, the Debt Restructuring and the specific accounting standards for the first time the use of fair value, but because conditions are not ripe in 2001, so the fair value In the revised guidelines has been canceled. February 2006 introduction of 15 in the New Accounting Standards, again using the fair value, a move primarily to the convergence with international accounting standards. This paper uses the background of the new accounting standards around the issues of fair value, first described the concept of fair value, pointing out that Chinas new accounting standards, fair value refers to a fair deal, both familiar with the situation of trade exchange their assets or liquidate liabilities;Then the second part of investment real estate, debt restructuring, non-monetary assets and other aspects of the exchange introduced the application in which the fair value; the third part of the actual situation in our country, to discuss the introduction of our present existence of the fair value of the issues, such as the reliability of its accounting information can not meet the quality requirements, and operability difficult, etc.; Finally, this paper, the application of fair value in my current situation, there are specific references to its application of accounting standards in China should strategies and recommendations adopted. Keywords: fair value; accounting standards; problem; Strategy  目 录 中文摘要………………………………………………………………………………Ｉ 英文摘要…………………………………………………………