摘要
公允价值会计因其提供的信息相关性高、决策有用性强而受到国际会计界的高度重视。我国2006年颁布的新会计准则体系,取得了诸多方面的重要突破,其中最大的亮点在于公允价值的引入和运用。中国新会计准则引入公允价值计量属性,有其可靠的理论依据以及特定的经济背景。在公允价值的具体运用方面,则体现了一定的谨慎性特征。至于公允价值的运用能否实现准则制定当局的预期经济目的,关键在于如何保证其可靠性。
The international accounting circle has attached great importance to fair value accounting for it provides not only the information of high relevance,but useful information for decision-making.The breakthrough has been reached in many aspects in China's New Accounting standards(2006).Among them the application of fair value measurement is the most noticeable aspect.Based on the theoretical analysis of fair value accounting practice,the paper makes an analysis of the economic environment of China.Meanwhile,some important characteristics such as prudence in the application of fair value have been taken on in China's New Accounting Standards.Finally,the paper draws a conclusion that how to guarantee the reliability of fair value is most important in the application of fair value.
出处
《淮阴师范学院学报（哲学社会科学版）》
2007年第6期748-751,共4页
Journal of Huaiyin Teachers College(Social Sciences Edition)
关键词
新会计准则
公允价值
决策有用性
相关性与可靠性
谨慎性原则
the new accounting standards
fair value
usefullness of decision
relevance and reliability
principles of prudence
