公允价值计量属性在我国的运用现状与展望  

The Status Quo of the Application and Forecast of Fair Value Measurement Attribute in China

作　　者：李孟玫[1] 

机构地区：[1]四川理工学院管理系,四川自贡643000

出　　处：《四川理工学院学报（社会科学版）》2007年第6期66-68,共3页Journal of Sichuan University of Science & Engineering(Social Sciences Edition)

摘　　要：财政部2006年2月颁布了新的企业会计准则,其中公允价值的运用成为一大亮点,其在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性交易等方面均有所采用。但考虑到我国市场发展的现状和运用环境,从总体上说,新会计准则体系对公允价值的运用还是比较谨慎的。本文从分析公允价值在我国运用的现实环境入手,阐述了公允价值在我国新会计准则中的具体运用,进而分析了公允价值在我国运用的趋势。The Ministry of Finance issued a new accounting guideline in February,2006,with the application of fair value as a major bright spot in financial instruments,investment property,common enterprises under the control of the merger,debt restructuring and non-monetary aspects of transactions used.However,considering the status quo of China s market development and the environment for its application,generally speaking,New Accounting Standards for the application of fair value is more cautious.Based on the analy...

关 键 词：公允价值 环境 运用 趋势 

分 类 号：F233[经济管理—会计学]