我国公允价值会计计量的应用研究

Application of accounting of fair value in China

随着我国市场经济发展以及我国会计与国际会计的接轨,对公允价值会计计量的研究也在逐渐兴起。新的会计准则对公允价值计量属性的再次引入,有必要对公允价值在我国的应用作深入细致的研究。笔者在探讨公允价值在我国会计准则中的应用现状的基础上,分析了存在的问题,并提出了相应的对策。

With the development of market economy and the connection between the Chinese and international accountings,researches on accounting of fair value have emerged.Its application in China should be studied.Based on the discussion of some problems,the corresponding countermeasures are put forward.