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财政部于2006年发布的修订后的《企业会计准则—基本准则》中明确地将公允价值作为会计计量属性之一,这表明我国会计向国际趋同迈出了实质性的一步。在公允价值的运用上,新会计准则体系借鉴了国际会计准则中适合中国国情的内容,与国际会计准则之间保持了高度的协调性,但由于我国目前公允价值评价机制仍不完善,新会计准则体系对公允价值的运用采取了适度和谨慎的态度。本文从正反两方面对公允价值计量作出分析,并提出在中国特殊国情下建立具有中国特色的计量体制。
The revised “Accounting Standards for Business Enterprises - Basic Standards” issued by the Ministry of Finance in 2006 explicitly included fair value as one of the accounting measurement attributes, which shows that our accounting has taken a substantial step toward international convergence. The use of fair value, the new accounting standards system draws on the IAS for China’s national conditions, with the international accounting standards to maintain a high degree of coordination, but because of our current fair value evaluation mechanism is still not perfect, the new accounting The system of guidelines adopted a fair and cautious approach to the use of fair value. This article analyzes the measurement of fair value from both positive and negative aspects and proposes to set up a measurement system with Chinese characteristics under the special conditions of China.