公允价值计量模式及其在我国的应用

Fair Value Measurement Model and Its Application in Our Country

本文从理论上分析了公允价值计量模式的核心思想,指出相对于历史成本计量公允价值更能揭示企 业的财务状况和资本保全,并结合我国实际探讨了公允价值在我国应用的前景。

This article analyzes the main idea of fair value measurement model theoretically and points out that fair value measurement can disclose the enterprise financial position and capital maintenance better than historical cost measurement model. Based on the current situation of our country, the article also discusses the application of fair value measurement.