公允价值计量及其运用探讨

An Exploration to Fair Value Measurement and Its Application

会计计量问题一直都是会计学界争论的重点。近几年来,公允价值逐渐得到了国际财务会计准则和美国会计准则的认可,我国的新会计准则也紧跟国际形势的发展,引进了公允价值计量。分析公允价值计量在我国的运用前景和遭遇的困境,最后有针对性地提出公允价值在运用中的对策与建议。

The issue of accounting measurement has always been the focus of the discussion in the accounting profession. Recently, fair value measurement has gradually been approved by the international financial accounting standards and American accounting standards. With the development of the international situation, the new accounting standards in China bring in fair value measurement. The paper analyses the definition and features of fair value measurement. Finally, it purposefully points out some special suggestions that should be paid in the application of fair value measurement.