基于次贷危机我国公允价值计量的理性思考

The Rational Thinking about the Measurement of the Fair Value in China Based on the Subprimelending Crisis

2006年颁布的企业会计准则引入了公允价值,体现了我国新会计准则与国际会计惯例的接轨。与此同时,公允价值因次贷危机在国际上却遭到了质疑。公允价值何去何从?从次贷危机与公允价值的关系辨析、公允价值与历史成本的比较分析、公允价值在我国的应用,以及公允价值运用的展望等方面展开分析,论证了公允价值是未来会计计量的发展趋势,同时论述了公允价值在我国运用存在的问题及解决的措施。

The fair value＇s being introduced into accounting standards for enterprises was promulgated in 2006, reflecting the combination of our country＇s new accounting postulates with the international accounting practice. At the same time, the fair value was questioned in the internationality as a result of the subprimelending crisis. This article makes a comparison on the relationship between the subprimelending crisis and the fair value, the historical cost and the fair value. It also analyses the application and outlook of the fair value in China, and proves that the fair value is the developing trend of the accounting measurement in the future. It discourses the problem and of the fair value application in China.