浅议公允价值的利与弊  

On the Advantages and Disadvantages of Fair Value

作　　者：李丹丹[1] 

机构地区：[1]娄底职业技术学院

出　　处：《娄底职业技术学院学报（职教与经济研究）》2007年第4期32-34,共3页

摘　　要：公允价值对企业来说是把"双刃剑",引入公允价值,极大地提高了会计信息对投资者和债权人的决策相关性。同时,引入公允价值会使上市公司经营业绩大幅波动,为盈余操纵提供巨大空间,降低了财务信息的可靠性。通过分析公允价值的利与弊,主张企业要谨慎选择使用公允价值。Fair value shows its advantages and disadvantages to an enterprise. Introducing fair value can improve greatly the decision correlation of accounting information of investors and creditors, make the market company s operation achievemeit fluctuate considerably, offer huge space for surplus and alse reduce the reliability of final information. This paper analyzes the advantages and disadvantages of fair value, advises enterprises to select value carefully.

关 键 词：新会计准则 公允价值 利弊 

分 类 号：F233[经济管理—会计学]