论公允价值会计的过渡性

On the Transition of Fair Value Accounting

过渡会计学的研究领域可以扩展到整个会计制度变迁;公允价值定义的演变、公允价值估价技术的发展和公允价值应用范围的扩展体现了公允价值会计的过渡性;2006年新准则体系的发布和实施标志着我国已进入了实质性的公允价值会计时代;我国的公允价值会计仍然处于过渡状态,将逐步实现从局部的公允价值会计向全面的公允价值会计过渡。为此,应建立公允价值会计的保障体系。

The research field of transitional accounting covers accounting institutional change. The development of the definition, evaluation skill and application range of fair value can explain the transition of fair value accounting. The issuance and implement of new accounting standards of 2006 means the advent of substantive fair value accounting era in China. However, it is still in the transition stage. Part fair value accounting will transit to full fair value accounting gradually. A guarantee system for fair value accounting is required.