论公允价值会计审计理论与实务中的若干重大问题  

On Key Points in Theory and Practice of Fair Value Accounting and Auditing

作　　者：谢诗芬[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2006年第6期44-50,共7页The Theory and Practice of Finance and Economics

基　　金：湖南省自然科学基金资助项目(05JJ3013);湖南省社科基金资助项目(04BR02)

摘　　要：公允价值被公认为我国2006年新会计审计准则的最大亮点。本文认为,公允价值概念的内涵和外延亟待辨析澄清;《企业会计准则2006》缺乏单独的《公允价值计量》准则的重大系统性缺陷亟待弥补纠正;深刻认识公允价值会计的理论意义和历史地位极其重要;公允价值审计任重道远、其风险近期高远期低。Fair value is generally recognized as the highlighted view of China＇s new accounting and auditing standards in 2006. According to this paper, the connotation and extension of fair value con cept is urgent to be discriminated and clarified; that there is no single standard named Fair Value Mea surement in the Accounting Standards for Business Enterprises 2006, a significant system defect, is urgent to be made up and corrected; it is very important to deeply understand the application scope, theoretical significance and historical position of fair value; for the auditing of fair value, the burden is heavy and the road is long, and the risk is high in the near future and will be low in the forward future.

关 键 词：公允价值 公允价值概念 会计准则 审计准则 重大问题 

分 类 号：F239[经济管理—会计学]