公允价值在价税分开条件下的计量标准探析--xx煤业股份有限公司的非货币资产交换业务的证明

摘要
本文通过公允价值在我国存在的市场环境、思想基础以及特殊会计核算制度环境的分析，经过非货币性资产交换准则的实证检验，得出以下结论：一、公允价值能否客观外现，主要受市场环境影响。在财务和会计一定领域、一定程度重叠、趋同的今天，其基本假设的趋同，是学科发展的必然选择。因此，会计应明确有效市场假设。二、公允价值受特定监管环境制约。由于我国实行的是价税分开的会计核算制度，准则体系中的公允价值计量标准有二：即对内的不含增值税的公允价值和对外的含有增值税的公允价值。这是我国特殊的制度环境造成的。
作为一种全新计量属性的公允价值自问世以来，一直受到来自各方的热议和质疑，由于东西方各国在市场环境、思维习惯以及会计准则规范上的差异，应用中使得各国的公允价值概念在基本趋同的前提下，又打上了国别特色的烙印。在此背景下，本文具体分析了公允价值在我国应用中，特色环境对其产生的影响和制约，并得出了自己的一点看法和建议。
关键词   公允价值；制度背景；非货币性资产交换；市场有效假定
Abstract
Deeply analyzing the environment of Fair-value, including the marketing environment, the basic recognition as well as the special accounting institute environment, this article draws the following conclusions: To begin with, whether the fair-value can be objectively showed, in large parts, relies on the marketing environment. Meanwhile, the basic postulate coincidence is regarded as an advisable choice for the Reasons that Finance and Accounting becomes more and more coincide in a certain sense. Consequently, it is necessary for us to confirm the Efficient Market Hypothesis; Secondly, Fair-value is restricted by specific supervising factors. In Chinese accounting standard, the conceptual framework of Fair-value includes two implications: the Fair-value exclusion VAT inside of company and the Fair-value inclusion VAT outside of company on account of the “price-tax” detaching calculation mode originated from the special institute environment in china, it should be explained as quickly as possible.

Keywords  Fair-value  Institute environment 
Exchange of non-monetary assets   Efficient Market Hypothesis

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