浅谈我国对公允价值的选择与应用分析

Analysis of Selection and Application of Fair Value in China

会计计量是会计系统的核心职能,而计量属性的选择又是会计计量的基础。会计界对公允价值的讨论焦点,由"是否采用公允价值"转变为"如何用好公允价值"。在此基础上,对我国会计准则中公允价值计量的具体运用,引入公允价值的必要性,存在的现实问题及原因进行分析,提出了完善公允价值计量的措施。

Accounting measurement is the core function of accounting system,the choice of accounting measurement attribute is the basis of accounting measurement.The discussion focus on fair value in accounting is transfered from ＂whether to use the fair value＂ to＂ how to use well the fair value＂.On this basis,this paper analyzes the concrete application of the fair value measurement,introduction of the necessity of the fair value and the existing problems,and puts forward the measures to perfect the fair value measurement.