公允价值计量方法在实践中的运用——以中国人寿为案例的分析

Practical application of fair value measurement method——Taking People's Insurance Company of China as a case

计量一直是会计的核心问题。在知识经济时代,由于经济环境的急剧波动,按历史成本反映的会计个体经济资源的账面价值严重偏离市场价值,从而影响了投资者的正确决策。在这种背景下,公允价值应运而生。本文依据中国人寿2005年年报对公允价值在该公司的应用进行了分析,目的在于说明新会计准则中公允价值计量的重要性。

Measurement is one of the core parts of accounting. In the knowledge economy times, the economic environment fluctuates violently. The book value of accounting entity＇s economic resource based on the historical cost seriously deviates from market value, which misleads the decision of investors. Fair value comes into being in this situation. The thesis analyzes the practical application of fair value through PICC＇s annual report of 2005 in order to discuss the importance of fair value measurement in the new accounting standards.