论公允价值应用模式的正确选择  

The Correct Selection of Fair Value Model

作　　者：李学东[1] 高雪敏[1] 

机构地区：[1]天津工业大学工商学院,天津300387

出　　处：《财经理论与实践》2010年第3期70-74,共5页The Theory and Practice of Finance and Economics

摘　　要：公允价值是一种均衡价格,它能反映资产的本质,符合决策有用观中相关性和可靠性的要求,有助于理顺财务报表的逻辑关系,也有助于全面收益计量模式的实现。在金融危机中,公允价值备受争议,我国使用公允价值也经历了漫长曲折的过程。对公允价值理论基础的分析,表明公允价值相对于其他计量属性具有很多优势,在选择公允价值的应用模式时,应综合考虑其适用条件和使用成本,做出正确的判断。The fair value is a kind of equilibrium price and is useful to rebuild the logical relationship of financial statements.Besides,the fair value satisfies the definition of assets and relevance reliability in decision making availability.In the financial crisis,it is controversial to use fair value as measurement attribute.In China,the use of fair value also experienced a long and tortuous tour.This paper analyses the theory of fair value,portrays the advantages of fair value and gives suggestion for selecting the correct fair value model in order to provide useful information.

关 键 词：公允价值 决策有用 计量属性 财务报表 

分 类 号：F230[经济管理—会计学]