公允价值计量属性在我国的运用现状与展望

财政部2006年2月颁布了新的企业会计准则,其中公允价值的运用成为一大亮点,其在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性交易等方面均有所采用。但考虑到我国市场发展的现状和运用环境,从总体上说,新会计准则体系对公允价值的运用还是比较谨慎的。本文从分析公允价值在我国运用的现实环境入手,阐述了公允价值在我国新会计准则中的具体运用,进而分析了公允价值在我国运用的趋势。

The Status Quo of the Application and Forecast of Fair Value Measurement Attribute in China

The Ministry of Finance issued a new accounting guideline in February,2006,with the application of fair value as a major bright spot in financial instruments,investment property,common enterprises under the control of the merger,debt restructuring and non-monetary aspects of transactions used.However,considering the status quo of China's market development and the environment for its application,generally speaking,New Accounting Standards for the application of fair value is more cautious.Based on the analysis of the realities of the application of fair value in China,this paper expounds the application of the fair value in our new accounting guidelines and further analyzes its application trend.