公允价值计量属性在我国的发展趋势探究——基于我国《企业会计准则》的变化

On the Development of Fair Value in Measurement Attributes of China——Based on the Changes of Accounting Standards of Business Enterprises of China

在我国的会计计量属性中,一直是历史成本占据主导地位。但随着我国会计目标由单纯履行受托责任逐渐转变为受托责任兼顾决策有用之后,公允价值便出现在会计准则中。虽然开始时饱受争议,但几经沉浮之后,随着我国经济发展,重新启用的公允价值得到了重用。基于我国《企业会计准则》中公允价值的变化,阐述公允价值在我国的发展历程、应用范围,并对后期的发展趋势进行探究,以揭示其在会计计量中的重要性。

In China’s accounting measurement attributes,historic cost often plays a dominant role,yet with the change of the accounting goals,i.e.from performing fiduciary responsibility to adding the decision usefulness,fair value has appeared in accounting standards.Even though some controversies happened at the beginning,with time passing by and a economic development in China,the resumed fair value is getting attention.Based on the changes of fair value in Accounting Standards of Business Enterprises of China,the paper demonstrates the development process and its application of fair value in our country,and researches on the development trend to emphasize the importance of fair value in accounting measurement.