关于公允价值计价基础的思考
经济与会计发展史均已证明，经济越发展，会计越重要;经济越发展，会计信息促进或妨碍经济发展的能力越强。会计的核心是计量，会计计量的关键是会计计量模式的选择，而会计计量模式选择的核心则是计量属性的选择。公允价值作为多种计量属性的集合自然成为研究的重点，从这个意义上完全可以说，公允价值将成为会计发展史上的又一个里程碑。面对社会对会计的要求不断提高，面对会计信息质量标准的激烈争论，面对历史成本与公允价值的两难选择，我们有必要对公允价值进行深入的研究。本文通过对公允价值计价基础的思考，阐述公允价值的定义和本质，对公允价值在实际运用中的分析，发现了存在的相关问题，最后提出相应的解决问题的建议和对策。
关键词：公允价值；历史成本；会计信息质量
Based on fair value pricing to think
Abstract:The economy and accountant the history had proven that, the economy more develops, accountant is more important; The economy more develops, the accounting information promotes or the hindrance economy development ability is stronger.Accountant's core is the measurement, the key which accountant measures is accountant measures the pattern choice, but accountant measures the pattern choice core is the measurement attribute choice. The fair and just value took the many kinds of measurement attribute set becomes the research naturally the key point, definitely may say from this significance, the fair and just value will become accountant in the history a milestone.Enhances unceasingly facing the society to accountant's request, facing the accounting information quality specification intense argument, is in a dilemma the choice facing the historical cost and the fair and just value, we have the necessity to conduct the thorough research to the fair and just value. This article through counts the price foundation to the fair and just value the ponder, elaborated the fair and just value definition and the essence, to the fair and just value in the actual promoted applied analysis, discovered the fair and just value the question which exists in the actual utilization, finally proposed the corresponding countermeasure, solves accountant as soon as possible the existence theory difference, the unification knew, and identically provides the technology for the solution operation stratification plane difficulty to guarantee, remoulds the accounting information high grade.
Key words：fair value; qistorical cost; quality of accounting information
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