对新会计准则中公允价值的思考

2006年财政部正式发布了新的企业会计准则体系,非常引人注意的是该体系按照国际惯例引入了“公允价值”。引入公允价值、现值等计量属性,不再强调历史成本为基础计量属性,新会计准则显然更着眼于企业未来的发展。同时,公允价值会改变企业资产、负债的表示,影响企业的经营业绩计量,从而影响经营者的行为。新会计准则标志着我国会计向国际趋同迈出实质性一步。

A study of fair value in the new enterprise accounting principle

On Feb.15th,2006,the new Enterprise Accounting Principle was issued by the Ministry of Finance,which becomes a symbol of Chinese enterprises' dialogue with international enterprises in commonly used business language from 2007.In the principle system,one conspicuous feature is the introduction of Fair Value.The introduction of fair value,present value and other measure attribute,not only lay stress on history cost,make the new accounting principle focus more on the future of an enterprise.Simultaneously,the fair value will change the expression of assets and debts,as well as affect the manage result and behavior of managers.The issue of the new principle has become an essential step to international unanimity.