财务会计的公允价值计量研究

Research on fair value measurement of financial accounting

为了保证我国的财务会计准则与国际会计准则接轨,新会计准则在很大的范围内进行了彻底的调整和改进,最明显的变化就是强调对公允价值计量属性的运用要更为严格谨慎。显然,要实现这一目标,存在诸多困难需要克服。本论文从公允价值的概念出发,并就公允价值计量研究的作用与应用做了详细的阐述与分析,为我国当前的财务会计需求提供足够的理论依据与参考。

In order to guarantee our country's financial accounting standards connect with international accounting standards, new accounting standards in a large range were completely adjusted and improved, the most obvious change is the emphasis on use of fair value measurement attribute to a more rigorous. Obviously, in order to achieve this goal, there are a lot of difficulties. This paper starts from the concept of fair value, and analyzes the effect and application of fair value measurement, which provides a theoretical basis and reference for our current financial accounting needs.