我国会计准则中有关公允价值会计计量的几个问题探析

Discussion on Several Problems of Chinese Accounting Standards on Fair Value Accounting Measurement

我国企业会计准则体系中很重要的变化是重新引入和使用公允价值会计计量,这标志着我国会计准则的国际趋同。文章对我国会计准则中的公允价值定义、公允价值会计计量的定性以及公允价值会计计量的定位等几个问题进行了深入分析,认为我国我国会计准则中公允价值定义陈旧过时,公允价值会计计量的定性不准确、定位不合理,因而需要进行修改完善。

Important changes in enterprise accounting standards system of China is the introduction, and use of fair value accounting measurement, this marks the international convergence of accounting standards. This paper analyzes several problems of fair value, such as the definition, the qualitative of accounting measurement, and the accounting measurement location. It believes the definition of fair value of Chinese accounting standards is outdated, the qualitative of fair value accounting measurement is inaccurate and the location is unreasonable, so it need to be revised.