新会计准则下公允价值的应用研究.doc

新会计准则下公允价值的应用研究 PAGE PAGE 20 新会计准则下公允价值的应用研究 [摘要]公允价值在我国经历了从无到有、用后又弃、弃后又拾这样一个反复的过程。 2006年2月15日新会计准则出台，其中最大的亮点就是对公允价值的重新使用，这次使用同1998年相比，范围有所扩大。中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择——在坚持历史成本原则的同时，大量引入了公允价值计量。那么，相对于占主体地位的成本计量模式来说，公允价值是否能够更准确的反应经济业务？其本身的局限性和在我国这样一个市场经济体系尚待进一步完善的环境下推广将遇到哪些障碍，采用这种计量属性仍需做哪些努力？本文正是基于这一想法展开的研究。 本文从国内外已有的公允价值发展进程和相关理论出发，阐述了公允价值的使用前提，国内外公允价值不同的定义及公允价值确定的方法，在此基础上，本文分析了公允价值计量模式存在的现实意义及在应用中存在的弊端和解决对策。最后，对公允价值在我国应用的未来前景进行了一下展望。 Abstract: Fair value in our country has experienced a repeated process from scratch, and then abandoned, to being picked up again. February 15th 2006,the new accounting standards promulgated. The highlight is the reuse of fair value, which has expanded the scope in 1998.Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming-upholding the principle of historical cost, while the large scale introduction of the fair value measurement. Well, compared to the mode of cost measurement in main status, whether the fair value can response of economic business more accurately? What obstacles will be encountered with its own limitations, especially in our country, which market economic system needs to be further improved? What remains to be done with this measure? This article undertakes the studies basing on these ideas. In this paper, the fair value of the existing domestic and international development process and related theories to explain the use of fair value premise, at home and abroad, and different definitions of fair value method of determining fair value, in this basis, the paper analyzes the fair value model existence of practical significance and drawbacks in the application and solutions. Finally, the application of fair value in China about the future prospect [关键词]新会计准则,公允价值,应用 Key words: New Accounting standards, Fair Value, Application 目 录 一、前言………………………………………………………………………………5 (一)问题的提出………………………