浅谈新企业会计准则中的公允价值

Disscussion on the Fair Valne of the New Enterprise Accounting Principle

会计计量是会计工作的基础,而计量属性的选择又是会计计量的核心。所以,为了能够对企业利益相关者提供决策有用的会计信息,会计计量中选择的计量属性是否公允是至关重要的。我国的公允价值难以取得:普遍存在的关联方交易严重影响交易价值的公允性;信息质量的可靠性难以判断选择。为此,在我国2006年2月15日新颁布的《企业会计准则》中对公允价值进行重新定位,但是,通过对新准则中公允价值运用的分析,发现有许多值得商榷之处。

Accounting measurement is the basis of accounting, and the choice of measurement attribute is the core of the accounting measures. Therefore, for can supply the decision-making useful accounting information to the enterprise benefit counterparts, accounting measurement choose whether unfair to attribute the measurement is essential. For this purpose, on February 15, 2006 the new promulgation ＂Accounting Standards for Business Enterprises＂ in the fair value of re-positioning, but the new guidelines adopted in the use of fair value analysis and found that many is open to question. In this paper, the measurement of the accounting, measurement attributes, the relationship between the fair value of the three, on the basis of China＇s new ＂Accounting Standards for Business Enterprises＂ to analyze the use of fair value, and ＂Accounting Standards for Business Enterprises＂ once again put forward several amendments to the shallow recommendations.