浅析公允价值可靠性的保障方法

Brief Analysis on the Support Measures of the Reliability of Fair Value

公允价值作为一种计量属性存在着一定的缺陷,因此在已有的会计准则前提下中国应尽快制定和完善公允价值计量的估值应用指南,同时应引入全面质量管理理论,完善相关法律制度,加快市场和价格信息化建设,明确不同资产的价值确定标准,以及提高会计从业人员的职业素质。

After the financial crisis,some people doubt the reliability of fair value.This paper will guarantee the guidelines of fair value and technical support to make a few recommendations to protect the reliability of fair value.