基于新会计准则的公允价值审计对策研究

A Study on Countermeasures for Fair Value Audit Based on New Accounting Standards

随着我国新准则中公允价值计量属性的大量运用,财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求,公允价值会计的时代已经初露端倪。然而,2008年美国次贷危机引发全球性金融危机,凸显了当市场信息无法获得或者无法获取足够信息时,将出现金融工具定价的困难。考虑到我国尚属于新兴和转型的市场经济国家的客观事实,我国新会计准则中引入公允价值计量属性势必导致公允价值审计面临极大的挑战。因此,如何正确地对财务报表中的公允价值部分进行审计,并尽可能地规避审计风险,是审计实务界和理论界亟待解决的命题。本文在总结与分析公允价值审计面临的挑战的基础上,针对性地提出完善我国公允价值审计的对策。

With the large - scale application of the property of fair value measurement in the new code in China, it is required that the confirmation of financial statements, measurement, reporting etc. should be related to fair val- ue. The fair value accounting time is coming. However, in 2008 the U.S. subprime mortgage crisis triggered the global financial crisis, highlighting that the pricing of financial tools difficulties will appear if market information can t be obtained or gotten enough. Considering the fact that China is still a new and transforming market economy country, the introduction of the property of fair value measurement in the new accounting code will face great challenges. Therefore, how to correctly audit the fair value of the financial statements and avoid auditing risk as far as possible are urgent problems to be solved in the practical and theoretical fields. Based on the summary and analysis of the challenges facing fair value audit, the article gives countermeasures to perfect the fair value audit in China accordingly.