我国当前有效应用公允价值计量的思考

Thoughts on the Effective Application of Fair Value Measurement Currently in Our Country

公允价值作为一种计量属性,最大的特征就是它来自于公平交易市场的确认,是参与市场交易的理智双方充分考虑了市场的信息后所达成的共识。因此,公允价值即为公平市场的交易价格,其实质是市场对计量客体价值的确定;但在现实情况中,公允价值是很难准确无误地确定的。本文《企业会计准则》为背景,通过对国际公允价值的计量及存在问题的分析结合我国当前公允价值计量存在的问题,提出我国当前有效应用公允价值计量的建议。

As a kind of measurement attribute, Fair Value Measurement is characteristic of the confirmation from the fair trading market and the consensus between the two rational parties involved in the market trading after their consideration of the market information. Therefore, Fair Value shall be the trading price of the fair market, the substance of which is the market determining the value of the measurement object. But in the actual situations, Fair Value is quite difficult to be determined accurately. Taking the ＂enterprise accounting standards＂ as background, this article proposes the suggestions to effectively apply the fair value measurement currently in our country, through analyzing the problems exist in the international and domestic fair value measurement.