公允价值计量对企业财务信息的影响

摘    要
随着世界经济的发展和金融创新的不断加快，会计环境发生了巨大变化。尤其在物价频繁波动的情况下，传统历史成本信息的决策有用性受到了质疑，用公允价值计量基础代替历史成本计量基础已是大势所趋。为了提高会计信息质量，我国在2006年颁布的新《企业会计准则》中金融工具、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拟用公允价值计量。我国会计学界对公允价值的研究刚刚起步，实务界对如何具体应用公允价值更处于刚刚开始的探索阶段。理论界对公允价值的可靠性尚存在诸多疑虑，公司是否会利用公允价值来操纵利润，来调整纳税将是一个不可回避的问题，通过其问题成因提出有效、切实可行的对策来完善公允价值的运行环境、提高会计人员的专业素质来保证其运行，使公允价值运用更加成熟，希望使用公允价值计量能真正做到为企业服务，为信息相关者提供有用的信息，加快促进我国会计同国际会计的全面趋同。

关键词：公允价值计量； 财务信息； 信息质量
The Influence of Fair Value Measurement on Enterprise Financial Information
Abstract
With the world economic development and financial innovation continues to accelerate, the accounting environment has changed dramatically. In particular, frequent fluctuations in the price situation, the traditional historical cost information in decision-making usefulness has been questioned, with fair value measurement basis instead of historical cost measurement basis is the general trend. In order to improve the quality of accounting information in 2006, China promulgated a new "Enterprise Accounting Standards" in financial instruments, investment real estate, non-business combination under common control, debt restructuring and non-monetary transactions, etc. intended to be measured at fair value. China's accounting of the fair value of academic research has just started, practitioners on how to be more specific application of the fair value at the beginning of the exploratory stage. Theorists of the fair value of the reliability of surviving in many doubts whether the company will make use of the fair value to manipulate profits, to adjust the tax would be an unavoidable problem, this paper put forward the causes of their problems through effective, practical strategies to improve the fair value of operating environment, enhance the professionalism of accounting personnel to ensure their operation, so that the use of fair value is more mature and want to use the fair value measurement can truly serve enterprises, for the information stakeholders to provide useful information to speed up the promotion of China's accounting with the international the full convergence of accounting.

Key words: fair value measurement;  financial information;  information quality

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