谨慎应用公允价值计量属性的再思考  

Rethinking of the Quality of Fair Value Measurement

作　　者：邹玉桃[1] 

机构地区：[1]湖南财经高等专科学校,湖南长沙410205

出　　处：《湖南财经高等专科学校学报》2009年第3期112-114,共3页Journal of Hunan Financial and Economic College

摘　　要：作为证券市场一项重要游戏规则,新会计准则的颁布实施对A股市场产生了深远影响。2007年和2008年许多上市公司股价发生了大幅波动,利润也发生了较大波动。公允价值计量的应用是导致某些上市公司利润大幅波动的重要原因之一。公允价值计量模式下,经济环境和风险状况的变化以及企业自身信用的变化,都会引起企业经营业绩忽高忽低,给投资者造成企业经营不稳的印象,进而误导财务报表使用者作出错误投资决策。上市公司应建立健全并充分披露同公允价值计量相关的决策体系,公允价值变动收益的确认应贯彻谨慎性要求,应将公允价值变动收益作为递延收益处理,其价值未实现前不得计入利润表、不得分配。The implementation of New Accounting Regulations has produced profound impact on A - shares market. In 2007 and 2008 there are tremendous fluctuations in prices of stocks and relative profits, for which the application of fair value measurement is one of important reasons. In the mode of fair value measurement, the changes of economic environment, risks and the credit of enterprises cause the fluctuation of enterprises s performances, leaving the impression of unstable enterprises -running situation. Thus the financial statements users make wrong investmem＇decisions. Listed companies should establish and disclose comprehensive policy system of fair value measurement. The confirmation of fair value ben- efits should be cautions. The changeable benefit of fair value should be considered as the deferred income, of which the unrealized value could not be included in the profit statement and be distributed.

关 键 词：会计准则 公允价值 公允价值计量 

分 类 号：F230[经济管理—会计学]