公允价值计量对会计理论与实务的挑战与影响  

The Challenges and Impact of Fair Value Measurement on Accounting Theory and Practice

作　　者：赵英林[1] 

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《山东财政学院学报》2011年第6期63-66,73,共5页Journal of Shandong Finance Institute

摘　　要：本文详细分析了公允价值的内涵,在此基础上指出2006年执行新企业会计准则后采用公允价值计量,对传统的会计收益必须通过交易实现的理论提出挑战;对会计稳健原则提出了挑战;随着经济形势向好,金融市场、资本市场无理性高涨时,公允价值计量可以虚增每股净收益,可以催肥每股净资产。This paper analyzes the content of fair value, and points out that the use of fair value measurement challenges the traditional theory that accounting earnings must be achieved through trade and the accounting conservation principle after the implementation of the new corporate accounting standards in 2006. With the improvement of economic situation, the financial market and capital market are booming irrationally and fair value can inflate net earnings and net asset per share.

关 键 词：公允价值 公平交易 交易观 稳健原则 

分 类 号：F234.2[经济管理—会计学]