公允价值计量属性探讨.docVIP

Abstract 摘要 PAGE II PAGE 1 摘 要 随着我国资本市场的发展、股权分散程度的提高以及会计计量的国际趋同，会计目标中决策有用观的地位变得越来越重要。理论上，以公允价值为计量属性披露的会计信息更具有价值相关性，即可以提供与决策更相关的信息，因此以公允价值进行计量符合决策有用观的要求。 在此背景下，财政部2006年颁布的新会计准则中广泛引入了公允价值概念。然而，我国企业在与国际接轨的过程中，还存在着一定的差异，在实践领域也缺乏相关的经验。在这种情形下，学术界需要讨论新准则中公允价值的使用是否提高了会计信息的价值相关性。 对于我国目前市场环境下的公允价值采取审慎和适度的态度，公允价值的应用必须能够取得并可靠计量的情况下使用，以避免企业在应用公允价值时存在过多的随意性，避免其成为利润操纵的工具。 随着经济形势的不断发展，通过广大会计理论工作者和实务界人士的不断探索，公允价值计量的理念将更加深入人心，公允价值计量在我国实务中的运用将会逐步走向成熟，公允价值必将发挥其应有的作用，更好地为信息使用者服务。 关键词：资本市场 公允价值 会计准则 计量属性 Abstract Abstract Abstract With the development of Chinas capital market,the improvement of the degree of dispersed Shareholder rights and the international convergence of the accounting measurement,the accounting objective in China have gradually realized the change from concept of fiduciary duties to the decision-usefulness view.In theory,the fair value measurement of the property of accounting-related information more valuable,which can provide more relevant information in decision-making,so the fair value measurement is in line with the requirements of decision-usefulness view. In this background,the Ministry of Finance promulgated the new accounting standards which introduced the concept of fair value widely in 2006.However,in line with international standards process,there are certain differences from others,and be also a lack of relevant experience in practice areas in China.Under such circumstances,the academic community have to discuss the new guidelines whether it is the useful to enhance the value of information related. In the current market environment in our country, take a coutious and moderate attitude.The application of fair value and must be able to abtain a reliable measurement in order to avoid too many arbitrary application of fair value and prevent it from becoming a tool for manipulating profits. With the economic situation continues to develop, the majoritiy of workers in accounting theory continue to explore the field, the concept of fair value will become