论公允价值在我国的适用

Discussion on the Application of Fair Value in China

作为现代经济社会最重要的信息产品之一,财务会计的目标在于向信息使用者提供与决策相关的信息。为了保证信息的品质和可比性,世界各国普遍采用制定统一公认会计准则的方法来加以规范。将国际公认的会计准则引进我国会计准则体系,既是实现国际趋同的客观需要,也是适应金融创新的必然选择。面对公允价值有可能发展成为国际通用的价值计量主要属性的趋势,也试图通过公允价值来提高企业资产质量,充分揭示财务风险,正确衡量经营业绩,为信息使用者提供更有用的决策信息。

As one of the most important informational products, the objective of financial accounting lies in providing relative decision - making information for information users. To ensure the quality and Comparability of information, countries all over the world usually apply the method of generally acknowledged accounting regulations. Introducing internationally acknowledged accounting regulations to our accounting regulation system is not only the objective requirement to realize international convergence, but the necessary choice to be fit for financial innovation. Confronted with the trend for fair value to develop into the major attributes of value measurement that is internationally used, we also should try to realize the quality of enterprise assets, fully reveal financial risk, appropriately measure operating performance, and provide more useful decision - making information for information users.