公允价值计量在我国的困境及对策

 摘  要：公允价值替代历史成本作为主要的会计计量方式，一直是国际会计界努力的方向，但是至今国内许多学者的认识都没有达成一致，大家各执已见，但看到公允价值计量研究在总体上呈现出越来越深入的趋势。本文将从我国公允价值的基本含义、计量特征和公允价值与其它计量属性关系等方面，指出公允价值并不是一个全新的计量属性概念,而是与传统计量属性相并列的,更客观、更全面、更实用的计量属性，分析公允价值在我国的应用及金融危机下存在的问题,并提出完善公允价值计量的相关对策。
    关键词：公允价值；计量属性；金融危机；对策

Difficulties and Countermeasures of Fair Value Measurement in China

Abstract: Using the fair value replace of the historical cost as the main accounting measurement mode has been the international accounting professional direction o, but still now many domestic scholars have not reached an agreement after discussions, they each stick to his own viewpoint, but we see the fair value measurement study in general showed a more thorough trend. This article writes from the fair value of our country 's basic meaning, characteristic of measurement and fair value measurement attribute and other relations, points out the fair value is not a new concept of the traditional measurement attributes, but the measurement attribute of a more objective, more comprehensive, more practical measurement, analysis the using of fair value in China and the financial crisis under the existing problems, and puts forward the related countermeasures to perfect the fair value measurement.
Key words: Fair value; measurement property; financial crisis; countermeasur

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