公允价值在我国企业会计准则中的运用

Using fair value measurement in the accounting standards for business enterprises in China

本文首先从公允价值的定义入手,分析比较了我国财政部与其他国外组织、国家对公允价值的理解,回顾了公允价值在我国企业会计准则中的运用历程。本文重点对如何完善公允价值在我国企业会计准则中的运用提出了建议和思考。

The paper,starting with the definition of fair value,analyzed and compared the understanding of fair value between our national ministry of finance and other foreign organizations and reviewed the course of applying fair value in our enterprises' accounting standards.The focus of this paper is on the suggestions and reflections about how to improve fair value in the application of the accounting standards for business enterprises in our country.