公允价值在我国的应用存在的问题与对策——基于对公允价值内涵的思考

The Existing Problems and Countermeasures of Fair Value's Application in Our Country——Based on thinking the connotation of fair value

以公允价值的内涵为切入点,研究了对其内涵理解的不一致导致的问题,然后从可靠性、可操作性、利润操纵和其他方面探讨了公允价值在我国运用遇到的问题原因在于在会计实务中获得公允价值的条件不能满足其内涵的内在要求。最后,本文针对公允价值在我国运用遇到的问题提出了相应的对策。

This paper selects the connotation of fair value as a cut-in-point, researches the problems aroused by different comprehensions of the connotation of fair value, then discusses the reason, from reliability, maneuverability, profit manipulation and other facets, is the conditions of getting fair value can not meet the inner needs the connotation of fair value. At last, this paper put forward relative Countermeasures aiming at the problems of using fair value in our country.