公允价值在我国新会计准则下运用相关问题的探析  

Probing into related problems of sound value's utilization under China new accounting rule

作　　者：彭小华[1] 

机构地区：[1]上海电视大学闵行一分校,上海201100

出　　处：《特区经济》2008年第4期82-84,共3页Special Zone Economy

摘　　要：我国新会计准则在诸多方面实现了突破,其中公允价值的运用可谓是最为引人注目的方面。本文在分析公允价值的概念的基础上,对公允价值在我国新会计准则下运用的背景以及具体运用等方面进行了深入分析,并就公允价值在我国运用面临的挑战与对策进行了探讨,以期对深刻理解公允价值并推动其在我国的实际运用愈来愈深入。Many breakthroughs have been made under the new accounting standard in the economic life of our country, among which the application of fair value is the most remarkable achievement. This paper tends to make a deep analysis of its background and its specific application under the new accounting standard on the basis of understanding the concept itself. It also discusses the challenges and countermeasures a- head with the application of fair value in our e- conomic life to further comprehend the significance of its application and promote its real adoption in the economic life of our country.

关 键 词：公允价值 计量属性 新会计准则 

分 类 号：F233[经济管理—会计学]