公允价值会计信息控制机制研究

Research on Control Mechanism About Fair Value Accounting Information

公允价值会计契合了风险管理的要求,其运用范围呈扩大趋势,同时由于其高度依赖管理层的战略与判断,运用中又潜藏着重大错报风险,凸显了建立公允价值会计信息控制机制的重要性,由此形成了对公允价值计量和披露相关控制的研究。基于此,文章提出设立直接隶属于董事会的公允价值信息控制委员会,作为控制实施机构。并具体提出建立从确认、计量、披露到持续监督的全过程公允价值会计信息控制机制的思路。

Fair value accounting agrees with risk management,and application of fair value becomes larger and larger.Meanwhile because fair value measurement depends on management strategy and judgment highly,so risks of material misstatement are hidden in it.This highlights the importance of establishment of control mechanisms about fair value accounting information.So more and more research on relevant control about measurement and disclosure of fair value.Based on this,this paper sets up the fair value information committee as the implementing agency,which is directly under the control of the directors.In detail it suggests to establish the whole process control mechanism,that is from recognition,measurement,disclosure to the continuous monitoring.