次贷危机后再谈公允价值在我国会计准则中的应用  

Further Discussion on the Application of Fair Value in the Accounting Standards of China after the Subprime Crisis

作　　者：牛华勇[1,2] 裴艳丽[2] 

机构地区：[1]中国人民大学商学院,北京100872 [2]北京外国语大学国际商学院,北京100089

出　　处：《经济经纬》2009年第3期80-83,共4页Economic Survey

摘　　要：我国在2006年颁布的会计准则中引入了公允价值,这是我国会计准则国际趋同的一项标志同时也受到了各界的广泛关注。公允价值从20世纪80年代以来在各国得到广泛应用,其发展主要受到决策有用观的影响。在我国,公允价值应用中主要存在着将公允价值与市价和评估值相混淆的问题。虽然在次贷危机中公允价值的应用受到一些质疑,但从长期来看公允价值更符合经济发展的要求。In the Accounting Standards of China issued in 2006, fair value was introduced. This is a sign of the convergence of International Accounting Standards and Chinese Accounting Standards and it has been attracting the attention of all circles. Fair value has been applied all over the world since 1980s. Its development is mainly influenced by the view that decision-making is useful. In China, the main problem with the application of fair value is the confusion of fair value and market value and appraisal value. Although the application of fair value is oppugned in the subprime crisis, fair value meets the requirements of economical development in the long run.

关 键 词：公允价值 计量属性 会计准则 

分 类 号：F230[经济管理—会计学]