企业会计制度中引入公允价值存在的问题

Problems in introducing fair value into enterprise accounting system

随着我国建成并有效实施与国际财务报告准则趋同的准则体系,使中外投资者更加信任我国的资本市场和财务报告。在这种情况下,公允价值的引入更能反映企业的实际情况,但公允价值的使用是有条件的,需要活跃的市场,能够准确获得和可靠计量,不能不加限制,但是很多人对概念混乱、甚至借机人为操纵,导致公允价值信息失真。本文从公允价值的实际应用情况入手,分析其存在的问题,希望能对进一步完善公允价值的使用提供启示。

With the establishment and effective implementation of the standard system convergent with IFRS,Chinese and foreign investors have more confidence in China’s capital market and financial reporting.In this case,the introduction of fair value can better reflect the actual situation of enterprises,but the use of fair value is conditional,need an active market,which can accurately obtain and reliable measurement,and can not be unrestricted,but many people confuse the concept,or even take advantage of artificial manipulation,resulting in the distortion of fair value information.Starting from the actual application of fair value,this paper analyses the existing problems,hoping to provide enlightenment for further improving the use of fair value.