关于公允价值的一些思考

Thoughts on Fair Value

国家财政部于2006年2月颁布了一系列的新会计准则,公允价值的使用是新准则中最大的亮点。公允价值引入我国,在一定程度上促进了企业会计信息质量的提升。然而,由于各种原因,其在我国普遍应用还需要很长的时间。为此结合公允价值自身特点,分析其在使用中存在的局限性,提出具体的改进建议。

Ministry of Finance released a series of new accounting principles in February,in which the use of fair value is the most obvious.Fair value introduced in China enhanced the quality of enterprise s accounting information quality to some degree.However,for various reasons,it will take a long time for our country to adapt.Therefore,combined the charateristics of its own fair value,the limitation was analyzed and corresponding suggestions were put forward.