公允价值扩大化的SWOT分析——基于中国企业会计准则国际趋同研究  

SWOT Analysis of Wider Appliance of Fair Value

作　　者：郭岚[1] 詹二妹[1] 余希[1] 

机构地区：[1]福建江夏学院,福建福州350108

出　　处：《财会通讯（下）》2013年第1期7-10,共4页Communication of Finance and Accounting

基　　金：福建省教育厅A类社会科学研究项目"中国企业会计准则国际趋同问题研究"(项目编号:JA10289S)的阶段性研究成果

摘　　要：FSB倡导在建立全球统一高质量会计准则中,公允价值计量的使用范围应该进一步扩大,IASB对金融工具的重分类的规定,也体现了公允价值应用范围的扩大化。我国提出持续全面趋同路线图,表明我国与国际会计准则趋同的立场。路线图中最重要的内容之一是制定单独的"公允价值计量"准则,这是否预示着我国也将进一步扩大公允价值计量使用领域。本文用SWOT分析方法,就当前我国扩大公允价值使用的优势、劣势及存在的机会和威胁等方面进行了分析,认为我国目前还不具有进一步扩大公允价值计量的条件。The FSB believes that a unified high-quality global accounting standards should be further expanded the use of fair value measurement, then, after re-classification of financial instruments by IASB, fair value also reflects the use of the expansion. China's Ministry of Finance continued to comprehensive road map for convergence, indicating that the convergence of international accounting standards of China and the position of the road map one of the most important is to develop separate fair value measurement standards, this indicates whether China will further expand the fair value use category. Through SWOT , this article conducted on the current fair value of China's expanding use of the strengths, weaknesses and opportunities and threats exist in four aspects of a more comprehensive analysis, and China currently does not have to further expand the conditions for fair value measurement.

关 键 词：公允价值 SWOT分析 扩大化 虚拟经济 

分 类 号：F233[经济管理—会计学]