新会计准则下引入公允价值的必要性分析

An Analysis of the Necessity of Introduction of Fair Value under New Accounting Standards

新的《企业会计准则》在会计计量属性中引入了"公允价值";公允价值会计是指以市场价值或未来现金流量的现值作为资产和负债的主要计量属性的会计模式。经济正在向世界一体化发展,以交易价格为基础的传统历史成本计量属性已不再是唯一可靠的信息源。公允价值会计信息由于其高度的相关性,未来的会计计量中将显得越来越重要。将公允价值作为会计计量的质量标准既是对公允价值最合理的定位,也是对会计概念体系的进一步完善。

＂Fair value＂ in the measurement attributes of accounting is introduced in the new ＂Accounting Standards of Enterprises＂.Fair value accountant refers to a kind of accounting mode in which market value or the future cash flow are used as the main measurement of the capital and debts.As the market is paeing the world integration,The traditional historical eost measurement attributes based on the deal price is not the only relying information resourees.Due to the highly revelance,The fair value accounting information will be more and more important in the future：Fhe fair value works as the quality standard of accountant measurement, it will give the fair value a reasonable location and further perfect the accounting eoneepts system.