论公允价值在我国企业中的应用

On the Fair Value at the Application of China's Enterprises

2006年国家财政部颁布的新会计准则在很多方面采用了公允价值计量模式,可企业在具体使用公允价值时还存在着模糊。公允价值应用能够合理地反映资产价值,能够增强会计信息的相关性,为决策者提供决策信息。可以通过创造和完善公允价值应用的市场环境,逐步完善现值计量方法等手段来规范公允价值计量。

In 2006 the Ministry of Finance issued new accounting standards in many respects a fair value model, can be used in specific fair value when there are fuzzy. Application of fair value can reasonably reflect the value of the assets, can enhance the relevance of accounting information for decision makers in decision - making information. Can create and improve the application of fair value of the market environment, and gradually improve the present value of measurement methods and other means to regulate the fair value measurement.