公允价值在我国的应用研究.doc

公允价值在我国的应用研究


摘要:随着经济的发展，以历史成本为计量模式提供的会计信息已经越来越不能满足财务报表使用者的需要，我国于 2006 年颁布了企业会计准则体系，谨慎的、适度的引入了公允价值计量属性。这不仅适应了我国经济发展的要求，也实现了我国企业会计准则与国际会计准则的趋同。
在上述背景下，在借鉴国内外学者研究成果的基础上，本文对公允价值在我国的应用情况进行研究，从公允价值的概念和意义出发，研究公允价值当前应用的状况，并对我国今后公允价值的应用提出了自己的建议。
首先，综述了公允价值的研究背景和意义。其次，介绍了公允价值的产生及其含义。第三，本文对我国在公允价值应用的各个方面进行研究，发现存在一定差距，这些差异主要是由于市场环境、制度以及会计人员素质等不同引起的。研究认为，我国上市公司应用公允价值范围并不广泛，问题较多。最后，本文通过以上分析，提出了公允价值在我国应用的一些建议。在我国应用公允价值的过程中，要考虑中国的国情，不能照搬照抄国外的经验。

关键词：公允价值;会计准则;制度;应用

The application of the fair value in our country
——in terms of normative research

Abstract:With the development of economy, the accounting information based on historical cost has been far from meeting the needs of financial statements users. To improve the correlation and credibility of financial statements, the fair value measurement is widely applied among the international communities. Chinese Goverment enacted the Accounting Standard System in 2006 which prudentially introduced the fair value measurement to China. The fair value measurement is adapted to the demand of economy development in China, and it also realizes the linking-up of accounting standards at home and abroad.
Under the background above, the paper studies the application of fair value measurement attribute in China drawing lessons from the study results of other countries. The paper systematically studies the application of the fair value under the current situation from the origin of fair value and its concept, and then makes proposals about the future application of fair value in China.
First, this paper reviews the research background and significance of the fair value. Second, it describes the generation and the meanings of fair value. Thirdly, the article compares the similarities and differences between Chinese and foreign application of fair value. There is a certain gap between China and other nations. This is mainly due to differences in the economic environment, system, accounting standards and the quality of personnel, etc. Through our research, it is found that the fair value is not widely and correctly applied in listed companies, and some advice is given in this thesis. We must consider China’s national conditions and never just copy the foreign experience in the process of employing the fair value measurement.

Key words: Fair Value; Accounting Standards; System;Application