公允价值与历史成本的关系  

On the Relationship between the Fair Value and the Historical Cost

作　　者：张楚堂[1] 李文俊[1] 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070

出　　处：《武汉理工大学学报（信息与管理工程版）》2008年第2期296-299,共4页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：针对我国财政部2006年2月15日颁布的新会计准则中有18项或多或少涉及到公允价值的计量,2007年新准则已经在上市公司实施的现状,指出研究公允价值的内涵以及其与之前一直占据统治地位的历史成本的关系显得特别迫切。论述了公允价值是一种与传统计量属性相并列的计量属性,并从两个层面上剖析了公允价值与历史成本的含义及两者的关系。认为公允价值比历史成本更具有现实适用性,将逐渐取代历史成本。The new accounting standards issued by China＇s Ministry of Finance on February 15, 2006, there are about 18 items related to the fair value measurement. The new standards were implemented in listed companies in 2007. The research on the fair value and its relationship to the historical cost is very urgent. The fact that the fair value is the measurement attribute parallel to the traditional measurement attributes was studied. The relationship between the fair value and the connotation of the historical cost was analyzed from two different levels. It is assumed that compared with the historical cost, the fair value is more practical and will gradually replace it in the future.

关 键 词：公允价值 历史成本 计量属性 

分 类 号：C936[经济管理—管理学]