对新会计准则体系中应用公允价值计量的思考

Some reflections on the application of fair value measurement in the new accounting standards

分析了新会计准则实施公允价值计量对企业的影响,论述了现阶段我国应用公允价值计量存在的主要问题,提出了大力发展资产评估行业以保证获取准确的公允价值;完善公允价值应用的市场环境;健全与公允价值相关的法律;提高会计人员的业务素质等对策。

This article analyzes the effects of implementing fair value measurement on enterprises in the new accounting standards,discusses the main problems of fair value measurement and presents the countermeasures such as developing asset evaluation industry to obtain the accurate fair value,perfecting the applied market environment,establishing the related laws and improving accounting personnels＇ professional competence.