新会计准则中公允价值应用研究

A Discussion on the Application of Fair Value in New Accounting Standards

本文通过对比、归纳、分析的方法,对2006年新会计准则中公允价值的运用及其规范分析后发现:准则在公允价值的"属性定位"、"计量标准"、"应用指南"、"披露要求"等方面存在逻辑矛盾或不足,这在一定程度上影响了准则对会计实务的指导作用。在从理论上分析了公允价值的本质特性后,结合国际公允价值规范的最新发展,提出新会计准则体系中应对公允价值的含义进行具体界定、进一步扩大公允价值披露范围、制定全面统一的规范指南等建议,以期有利于会计准则的进一步修订与完善,从而更好地适应我国的经济环境。

Comparison,induction and analysis show that New Accounting Standards issued in 2006 has contradiction or deficiency in some areas of Fair Value's application,such as 'attribute location','measuring standard' ,and 'disclosure requirement'. Because of these defects,the New Accounting Standards can't guide financial affairs very well. So after analyzing the intrinsic quality of Fair Value and according to the new development of Fair Value's theory,we propose that NewAccounting Standards should redefine the Fair Value,enlarge its scope of disclosure,and make explicit instructions. It hopes that will help the improvement of Accounting Standards and make it satisfy to the development of our economical environment.