公允价值计量准则的利弊分析

《企业会计准则第39号———公允价值计量》的颁布实施标志着我国会计准则向规范化、成熟化、国际化迈出了一大步,但它有其成功的一面,也有其不足之处。要想在我国大力推进公允价值计量模式,提高会计信息质量,还需要改善市场经济环境和企业内部治理结构,增强会计信息的可靠性,理顺公允价值计量准则与基本准则、其他具体准则之间的逻辑关系,建立"基本准则——二级准则——具体准则"三元结构的准则体系。

The issuance and implementation of the Enterprise Accounting Standards No. 39-Measurement of Fair Value marked a gi- ant stride of China＇s accounting standards toward standardization, sophistication and internationalization. However, the move was a mixed success. To vigorously push ahead with the fair value measurement model in China and enhance the quality of accounting information calls for improving market-based economic environment and internal corporate gover- nance structure, reinforcing the reliability of accounting information, sorting out the logic relationship among fair value measurement standards and basic standards and other specific standards, and setting up a trinity of standard system that comprises the basic standards, secondary standards and specific standards.