公允价值会计问题研究

随着新的会计准则出台,公允价值会计在新会计准则中得到了广泛的应用。同时公允价值在应用中存在的问题也受到了广大学者及专家的质疑。结合我国的实际情况,对公允价值会计在应用中存在的问题进行探讨,进一步提出公允价值会计在应用中存在的难点,并通过营造和谐稳定的市场环境,完善相关的法律制度加以解决。

Along with the new accounting standards being promulgated ,fair value accounting has been widely applied in new accounting standards. However, the problems existing in the application of fair value have been questioned by many scholars and experts. We discuss the problems combined with the actual situation in our country, and further proposes the diffucultics existing in the application of fair value accounting. We should create a harmonious and stable market environment, improve the relevant legal system to solve the problems.