新会计准则的公允价值在我国运用的思考  

Thinking on the Application of Fair Value of New Accounting Standards in China

作　　者：邱志珊[1] 

机构地区：[1]云南大学经济学院,云南昆明650091

出　　处：《十堰职业技术学院学报》2010年第3期32-34,共3页Journal of Shiyan Technical Institute

摘　　要：2006年财政部出台了1项基本准则和38项具体准则,其中的变化之一是重新提出使用公允价值的计量属性,并在金融工具、投资性房地产和生物资产等的计量上运用了公允价值。在国际会计准则趋同的大背景下,我国公允价值的概念与国际会计准则相似。新会计准则引入公允价值适应了当前的经济形势并提高了会计信息质量,我国应采取完善市场条件,活跃市场信息,提高可操作性和注重成本—效益原则等措施使得公允价值在会计计量中得以有效执行。In 2006,the Ministry of Finance introduced one basic accounting criteria and 38 specific criterion,one of those changes is to re-propose the measurement attribute of fair value,which has applied in financial instruments,investment property and biological assets etc.Our concept of fair value is similar to international accounting standards in the background of assimilation of accounting criterion.The new accounting criterion which introduces fair value adapts to the current economic situation and improves the quality of accounting information.We should take some measures such as improving market condition,activating market information,raising operational functions and emphasizing the cost-profit principle in order to effectively implement fair value in accounting measurement.

关 键 词：新企业会计准则 公允价值 真实 会计信息质量 

分 类 号：F233[经济管理—会计学]