新企业会计准则中的公允价值

财政部颁布的新企业会计准则扩大了公允价值的应用范围。本文首先讨论了公允价值的本质和定义,然后在决策有用性观点的基础上,从会计信息的可靠性和相关性的角度比较了账面价值与公允价值的利弊,进而详细阐述公允价值在新的企业会计准则中的应用观,以帮助会计报表使用者做出正确的决策,最后提出公允价值计量在我国应用的展望。

The new Accounting Standards for Enterprises issued by Ministry of Finance enlarges the range of application of fair value. This article will, first of all, discuss the essence and definition of fair value, then based upon the notion of strategy effects, compare book value and fair value from the aspect of the liability and relevance or accounting information. Furthermore, elaborate the application of fair value in the new enterprise accounting standards, so as to help the users of accounting statements to make correct strategies and last look forward to the application of fair value measurement in China.