基于新会计准则的公允价值计量研究

Research on Chinese fair value measurement based on new Enterprise Accounting Standard

2014年1月,财政部会计司颁布了《企业会计准则第39号——公允价值计量》,标志着公允价值计量在我国的应用揭开了新篇章。针对公允价值在我国实际应用过程中存在的顺周期效应、缺乏公开活跃的市场、主观性问题及可操作性不强的问题,为充分发挥公允价值计量属性的作用,建议完善法律制度、提高会计人员的专业水平及道德水平、完善市场经济机制、提升估值技术。

In January 2014 , the Ministry of Finance issued “Enterprise Accounting Standard 39 th-Fair Value Measurement”.This means that the application of fair value measurement in China will have a new phase.This paper clarified the definition, connotation and features of fair value firstly.Then based on the cor-related studies on fair value measurement both at home and abroad, the paper analyzed the problems of the ap-plication of fair value measurement in China.To bring the fair value measurement into full play, the paper proposed some suggestions lastly： consummate the legal system of China, enhance the professional standards and moral level of accountants, perfect the market economic system and improve the estimate technology.