探讨保证公允价值合理性的途径

Discussion on Methods to Keep Fair Value Rationality

新准则广泛应用“公允价值”,这是我国会计计量史上的一座里程碑,它标志着会计计量观念的一次重大变革,并预示着未来会计计量的发展趋势。但是我国在“公允价值”现实运用中存在许多难点,并容易被操控,导致会计信息不实,文章从5个方面加以探讨保证公允价值合理性的途径。

＂Fair Value＂ is widely used in the new financial rule, which is a milestone in the history of Chinese Accounting Measurement and the sign of a great revolution on the conception of Accounting Measurement. It indicates the developing trends to the future accounting measurement. However, there are many difficulties in Chinese ＂Fair Value＂ practices and easy to control to make information untrue. In this article, methods to keep fair value rationality will be discussed in five aspects.