“公允价值”在我国的应用问题探讨

Study on Application of the Fair Value in Accounting

我国新版会计准则体系的重大突破之一就是引入了公允价值计量属性，其目的是使公司提供的会计信息更真实地反映企业的经济实质，并且对利益相关者的决策更加有用。公允价值在我国的应用问题，成了会计界关注的焦点。与国际财务报告准则相比，我国新准则体系在确定公允价值的应用范围时，严格规范了运用公允价值的前提条件，即公允价值能够可靠计量。本文试从理论上分析了公允价值的内涵与外延及其应用的可行性，并通过分析公允价值在我国应用可能产生的问题和难点，尝试提出解决的办法和建议。

Intended to make accounting information accurately reflect the economic situation of enterprises and be useful for decision-makings of stakeholders, the new series of accounting standards is to introduce the measurement of the fair value, and to strengthen the concept of providing useful accounting information for investors and the public. The application of the fair value has been the focus of attention in accounting. Compared to the international accounting report, the new series of accounting standards specifies scope and conditions for applying the fair value, i. e. , the fair value should be reliably measured and quantified. This article attempts to theoretically analyze the concept and possible extension of the fair value and its applicability, and propose solutions to the possible issues that could arise during the application of the fair value.