公允价值在企业中的运用探析.docVIP

公允价值在企业中的运用探析 ［ ］我国政府对于公允价值一直秉承谨慎应用的态度，对公允价值的采用经历了运用 一弃用一重新启用的过程。为了与国际会计惯例趋同同时又受限于我W市场等条件，重新启 用公允价值是建立在谨慎地、有条件地应用的态度之上。2008年由次贷危机引发的全球金融 危机为公允价值的应用带来巨大打击，一时之间公允价值的存废成为各界人士关注的焦点。 以美国华尔街为代表的金融巨头们纷纷将此次金融危机的爆发归咎于公允价值，并得到美国 政界支持。以FASB为首的会计界最终做出让步，表示公允价值会计准则应该修改。在我国, 公允价值自2007年再次被广泛应用的同时，由于金融危机波及至我国，公允价值计量同样 受到了严峻考验。不过，我国会计界的学者大多数认为与男外四种计量方法相比，公允价值 计量则更有其优越性和实用性。反过来，公允价值在金融危机屮顺周期效应加剧，说明其并 不是完美无瑕疵的，对于其出现的不足，应着手对其进行改革。 ［关键字］公允价值应用研宄完善对策 Study on the Fair value In the Enterprise Application [Abstract] Our governments attitudes towards fair value has always been cautious application， use of fair value has experienced the use - deprecated - restart process. In order convergence with international accounting practices while limited to the Chinese market and other conditions, to re-enable the fair value is based on the attitude of caution，conditionally applications. 2008 subprime mortgage crisis triggered by the financial crisis fully hit is a huge application of fair value， the fair value have a sudden become the focus of the abolition of public concern. In the United States，represented by Wall Street financial giants would have blamed the outbreak of the financial crisis of fair value, and with U.S. political support. To FASB (Financial Accounting Standards Board)，led by the accounting profession ultimately make concessions，which means that fair value accounting should be modified. In our country, while in 2007 the fair value since been widely applied again，due to the outbreak of the financial crisis，fair value has been a severe test，many of the financial sector and the root causes of the financial crisis blamed on fair value. However， scholars agree that the accounting profession，compared with the other four measurement methods， the fair value of its superiority and are more practical. In turn，the fair value of the pro-cyclical effects of the financial crisis intensified，indicating that it is not perfect flawless，for lack of its appearance，its reform should proceed. [Key word