我国公允价值计量研究的现状及相关问题探析  

Current Situation of Fair Value Measurements Research in China and Study on Some Problems

作　　者：王建成[1] 胡振国[2] 

机构地区：[1]湖南财经高等专科学校,410006 [2]湖南大学会计学院,410079

出　　处：《会计研究》2007年第5期10-16,共7页Accounting Research

摘　　要：本文在分析我国公允价值计量研究现状的基础上,对公允价值的概念、公允价值与其他计量属性之间的关系、公允价值计量的可靠性以及公允价值层级等几个方面进行了深入探悉。公允价值研究领域的不均衡和公允价值方法研究的不足构成了前几年我国会计准则、制度中公允价值应用的障碍;"时态观"是公允价值的一个本质特征;公允价值是由"现行市价"和"现值"两种计量属性发展而来的一种具有"复合"性质的计量属性;公允价值会计信息不仅相关,而且具备合理的可靠性;合理界定公允价值层级是可靠计量公允价值的基础。Based on recent researches on fair value measurements in our country,this paper analyze fair value concept,the relationship between fair value and other measurement attributes,the reliability of fair value measurement and fair value hierarchy.Unbalanced researches on fair value and insufficient researches on fair value methods were made of obstacles in application of fair value in accounting standards and accounting system a few years ago.'Based on the current' is the essence feature of fair value.Fair value is a comprehensive attribute which is developed from current value and present value.Fair value accounting information is not only relevant,but also reliable.It is the basis of reliability of fair value measurement to reasonably define fair value hierarchy.

关 键 词：公允价值 现状 计量属性 可靠性 公允价值层级 

分 类 号：F233[经济管理—会计学]