公允價值在我國的應(yīng)用研究


摘要:隨著經(jīng)濟(jì)的發(fā)展，以歷史成本為計(jì)量模式提供的會計(jì)信息已經(jīng)越來越不能滿足財(cái)務(wù)報(bào)表使用者的需要，我國于 2006 年頒布了企業(yè)會計(jì)準(zhǔn)則體系，謹(jǐn)慎的、適度的引入了公允價值計(jì)量屬性。這不僅適應(yīng)了我國經(jīng)濟(jì)發(fā)展的要求，也實(shí)現(xiàn)了我國企業(yè)會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則的趨同。
在上述背景下，在借鑒國內(nèi)外學(xué)者研究成果的基礎(chǔ)上，本文對公允價值在我國的應(yīng)用情況進(jìn)行研究，從公允價值的概念和意義出發(fā)，研究公允價值當(dāng)前應(yīng)用的狀況，并對我國今后公允價值的應(yīng)用提出了自己的建議。
首先，綜述了公允價值的研究背景和意義。其次，介紹了公允價值的產(chǎn)生及其含義。第三，本文對我國在公允價值應(yīng)用的各個方面進(jìn)行研究，發(fā)現(xiàn)存在一定差距，這些差異主要是由于市場環(huán)境、制度以及會計(jì)人員素質(zhì)等不同引起的。研究認(rèn)為，我國上市公司應(yīng)用公允價值范圍并不廣泛，問題較多。最后，本文通過以上分析，提出了公允價值在我國應(yīng)用的一些建議。在我國應(yīng)用公允價值的過程中，要考慮中國的國情，不能照搬照抄國外的經(jīng)驗(yàn)。

關(guān)鍵詞：公允價值;會計(jì)準(zhǔn)則;制度;應(yīng)用

The application of the fair value in our country
——in terms of normative research

Abstract:With the development of economy, the accounting information based on historical cost has been far from meeting the needs of financial statements users. To improve the correlation and credibility of financial statements, the fair value measurement is widely applied among the international communities. Chinese Goverment enacted the Accounting Standard System in 2006 which prudentially introduced the fair value measurement to China. The fair value measurement is adapted to the demand of economy development in China, and it also realizes the linking-up of accounting standards at home and abroad.
Under the background above, the paper studies the application of fair value measurement attribute in China drawing lessons from the study results of other countries. The paper systematically studies the application of the fair value under the current situation from the origin of fair value and its concept, and then makes proposals about the future application of fair value in China.
First, this paper reviews the research background and significance of the fair value. Second, it describes the generation and the meanings of fair value. Thirdly, the article compares the similarities and differences between Chinese and foreign application of fair value. There is a certain gap between China and other nations. This is mainly due to differences in the economic environment, system, accounting standards and the quality of personnel, etc. Through our research, it is found that the fair value is not widely and correctly applied in listed companies, and some advice is given in this thesis. We must consider China’s national conditions and never just copy the foreign experience in the process of employing the fair value measurement.

Key words: Fair Value; Accounting Standards; System;Application