我国公允价值的应用-西安培华学院.docVIP

金融危机下公允价值计量的思考 摘 要 此次全球金融危机引起的对公允价值会计的强烈争论对公允价值来说是一个挑战其关乎到公允价值能否继续使用及推广回顾已有的研究对公允价值的理解可以看出公允价值会计的许多争论是源于对公允价值的概念及其目的的混淆在金融危机发生的情况下对会计存在的问题可以理解但是会计准则中规定的公允价值会计并不只是由会计方法确定将这种关注同样施加给公允价值会计是否合理还有待于实证检验虽然公允价值会计与金融危机的关系并不清楚可公允价值会计在实施中存在的问题也是导致争论的因素分析银行等金融机构对公允价值会计的态度可以从另一个角度给出对公允价值会计争论的理解本文通过对公允价值计量问题的分析,阐述了公允价值的基本内容和如何完善公允价值的计量属性,从理论上对公允价值计量应用的基础进行了论述,集中分析了公允价值计量的表现形式及应用和公允价值计量存在的问题。 Thoughts on fair value measurement in financial crisis Abstract The global financial crisis caused by the fair value accounting strong arguments for the fair value is a challenge, its fair value can continue to use and promotion. Review of the existing research on the understanding of the fair value, we can see that the fair value accounting of many of the debate is derived from the concept and purpose of the fair value of the confusion. In the financial crisis, the accounting of the problems can understand, but accounting standards specified in the fair value accounting is not only of the accounting method certain, will the attention also imposed on fair value accounting whether reasonable, remains to be empirical test. Although the fair value accounting and financial crisis relationship is not clear, but the fair value accounting in the existing problems in the implementation of the debate is the leading cause of factors. Analysis of financial institutions, such as Banks on fair value accounting attitude, can from another Angle are given to fair value accounting the understanding of the debate. In this paper, the analysis measured at fair value on the fair value of the basic content and how to improve the fair value measurement attributes are discussed theoretically on the basis of fair value measurement applications, focused on analyzing the performance of fair value measurement in the form and the problems of application and measured at fair value. Combined with Chinas specific national conditions and current economic situation, the fair value of the use of strategies was putte