公允价值运用的分析

Analysis of the Use of Fair Value

研读新《企业会计准则》,从公允价值的涵义与取得方式出发,例证分析公允价值在部分准则中的具体运用,进而以企业在公允价值运用中所面临的主要问题为研究对象,如公允价值的可操作性问题,利用公允价值操纵利润问题和公允价值引起的财务信息的可靠性问题等;在研究分析这些问题的基础上,对如何解决这些问题提出了一些个人建议。

This paper is in the study of the new ＂ Enterprise Accounting Standards＂ China＇s Ministry of Finance issued, from the meaning of fair value and how to get it starting and then examples of fair value in some of the concrete application of the guidelines, then to enterprises in the use of fair value. The main problem for the study, such as the fair value of the operational issues, use of fair value of manipulation and fair value of profits arising from the issue of the reliability of financial information, such as in research and analysis on the basis of these issues, on how to solve these problems the thesis makes a number of suggestions.