我国新会计准则中公允价值的运用:意义与特征  

Application of Fair Value in China's New Accounting Standards:The Significance and the Characteristics

作　　者：王乐锦[1] 

机构地区：[1]山东农业大学经济管理学院,271018

出　　处：《会计研究》2006年第5期31-35,共5页Accounting Research

基　　金：教育部人文社会科学研究项目(批准号:03JD790052)的专题成果

摘　　要：我国新会计准则在诸多方面实现了突破,其中公允价值计量属性的运用可谓是最为引人注目的方面。本文认为,公允价值计量属性的运用,既是我国会计准则在国际趋同中迈出的实质性步伐,也标志着我国市场经济日趋成熟,这对充分发挥会计准则在资本市场中基础设施作用具有深远意义;同时,我国新会计准则在公允价值运用的方向、范围、程度等方面也表现出了若干重要特征。The breakthrough has been reached in many aspects in China's New Accounting Standards.Among them the application of fair value measurement is the most noticeable aspect.In the article,we believe that the application of fair value measurement not only has- tens the substantive step for the international convergence of accounting standards but also symbolizes the development of our market e- conomy.It has the profound significance for the accounting standards to fully display the function of infrastructure in the capital mar- ket.And at the same time,some important characteristics in the application of fair value have been taken on in Chinas New Account- ing Standards,such as the direction,the range,the extent and so on.

关 键 词：新会计准则 公允价值 意义 特征 

分 类 号：F233[经济管理—会计学]