公允价值计量和金融资产减值相关理论研究  

Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment

作　　者：隋玉明[1,2] 

机构地区：[1]哈尔滨欣荣园林绿化有限公司,黑龙江哈尔滨150001 [2]哈尔滨商业大学经济学院,黑龙江哈尔滨150028

出　　处：《当代经济管理》2009年第9期87-92,共6页Contemporary Economic Management

基　　金：黑龙江省高等教育学会高等教育科学研究"十一五"规划课题<高校会计学专业+英语专业双学位模式CGA方向人才培养研究>(115A-068);黑龙江省教育厅"十一五"规划课题<大学本科英语专业宽口径复合型人才培养研究>(XGGH08092);黑龙江省教育科学"十一五"规划重大课题<黑龙江省加快建设教育强省的对策研究>子课题<振兴龙江经济;黑龙江外语外贸人才培养研究>(JX019);2009年黑龙江省会计学会重点会计科研课题<金融资产减值会计问题研究>

摘　　要：金融企业资产发生减值的情况已经大规模出现,由此产生的资产减值问题引起了人们的普遍关注。公允价值是会计发展的方向,新《企业会计准则》实现了与国际财务报告准则的趋同,其标志之一是公允价值的全面应用,这也意味着公允价值在我国面临的主要问题已经由"是否应当应用"转为"应当怎样应用、应当怎样更好的应用"。Assets impairment in financial enterprises frequently appeared and aroused people＇s broad concerns. Fair value is the amount of assets exchange and debt settlement negotiated by the partners in fair trade and familiar situation. And the application of fair value becomes a hot topic between accounting academic and practical circles and between the enactors of accounting standards and banking industry and its supervising institution. Fair value is the developing trend of accounting, and new Accounting Standards keeps agreement with international financial reporting standards, one sign of which is the comprehensive application of fair value. It means that the main problem of fair value in China has changed from “whether to apply” to “how to apply and how to better applyn ”.

关 键 词：公允价值计量 金融资产减值 减值准备 会计计量 我国上市国家控股银行 

分 类 号：F230[经济管理—会计学]