公允价值在新会计准则中应用研究要点.docVIP

 公允价值在新会计准则中应用的研究  公允价值在新会计准则中应用的研究 摘要 财政部于2006年2月发布了包括1项基本准则和38项具体准则在内的新会计准则体系，并已于2007年1月1曰起在上市公司实施。新会计准则在诸多方面实现了新的突破，其中公允价值计量属性的运用是最为显著的方面。公允价值的运用，是我国会计准则在国际趋同中迈出的实质性步伐，标志着我国市场经济日趋成熟。公允价值因为其动态反映的特性，能更真实地反映报告日或交易发生日资产或负债的价值，符合权责发生制原则，公允价值反映的信息对于面向未来的决策者更加有用，相关性和可靠性更强，对于整个企业的发展来说也有重要意义。本文从公允价值的含义出发，说明了公允价值在我国新会计准则中应用的现实意义，以及公允价值在新准则中的具体体现，分析了公允价值在我国运用中存在的障碍，最后，提出了我国有效应用公允价值的对策。 关键词：公允价值；新会计准则；会计计量 the application of fair value in the new accounting standards ABSTRACT Ministry of Finance in February 2006 released the new system of accounting standards, it including a basic criteria and 38 specific guidelines, and experienced on Jan. 1 at listed companies. The New accounting standards in many aspects to achieve a new breakthrough, the use of the fair value is the most significant aspect. The use of fair value, is a substantial progress in Chinas accounting standards in the international convergence, signifies that Chinas market economy matures. Fair value dynamic reflect the characteristics of the transaction occurred or report on the value of assets or liabilities, which in line with the accrual basis of accounting principles. The fair value of the information for future-oriented policy-makers is more useful, more relevant and reliable, enterprise-wide development has great significance. From the meaning of fair value, the paper introduces the application of practical significance in Chinas new accounting standards , presents the widely use of fair value in the new guidelines and reflects the existing problems, finally, gives some correct countermeasures to the application of fair value in our country. Key Words: fair value; new accounting standards; accounting measures 目 录 1 绪论………………………………………….................….............................…….……. 1 1.1 课题背景及目的…………………………………………………….....................….1 1.2 国内外研究状况………………