论公允价值计量的现实性与可行性——基于《新企业会计准则体系》颁布的思考

On the Reality and the Possibility of Sound Value Measurement:Thinking on the Issue of "New Enterprise Accounting Standards System"

突破传统的历史成本计量、辅之以公允价值为计量尺度的会计核算,必将对我国经济发展、对外开放以及企业参与国际竞争产生重要的推动作用。公允价值计量属性的应用,适应了经济金融的证券化趋势,突现了企业财务状况的理性与真实;力挺了金融监管预察能力的发挥。

It will greatly promote our country＇s economic development, opening up to the outside world and the enterprises＂ participating international competition to break the traditional historical costing, and the accounting taking the sound value as measurement scale are complemented. The application of the sound value measurement attribute fit the tendency of securitization of economic finance, realized the rationality and reality of the enterprise financial situation and sustained strictly the exertion of financial regulation and monitoring ability.