公允价值会计对财务报表影响.docVIP

公允价值会计对财务报表影响 　　南京信息工程大学经管院 　　摘要：本文通过比较公允价值会计和传统会计在具体的操作方法和考量范围方面的不同之处，来探讨使用公允价值会计后对财务报告的影响，并对在企业管理的过程中，如何更有效地利用财务报告提出了一些探索性的建议。 　　关键词：公允价值会计影响建议 　　Abstract:This paper studies the impact of fair value accounting on financial statement，and also puts forward some suggestions for more effective utilization of the financial statement in enterprise management. 　　Keywords:fair value accounting；impact；suggestions 　　Fair valueaccounting was recommended to apply again in our country since 2006，which was consistent with the demand of economic development.However，as its operating method is different from that of the traditional cost accounting，it has not only brought great changes to our traditional operating practice，but has also extended our field of views in making better utilization of the financial statement today. 　　The aim of our traditionalcost accounting is chiefly to find out the detailed financial data or information of an enterprise.So，the reliability is more concerned about and is regarded more important than the correlation between various data and information.However，as the traditional cost accounting pays chief attentions to cost and history，and ignores value and future，its defects in completion and comprehensiveness have become more and more obvious. 　　As fair value is a sort of amount for debts liquidation or property exchangefixed by both buyers and sellers voluntarily in the case of fair transaction，we could look upon fair value as a sort of price instead of value，or as an estimated amount of value at a certain point of time.Though fair value accounting and traditional cost accounting are all based on the price in transactions，traditional cost accounting is only based on the actual price in actual transactions.However，fair value accounting is also based on the estimated and expected price before actual transactions instead.The advantages of fair value accounting could overcome the shortcomings and limitations in the traditional cost accounting.Thus