我国公允价值计量属性存在的问题及对策分析

摘    要

二十世纪80年代以来，公允价值计量一直是国际会计界的一个热点问题，至今己取得了显著的研究成果。由于公允价值计量能够为投资者提供与现实高度相关的信息，从而帮助投资者作出正确的决策，目前已经成为发达国家公认的会计计量属性之一。我国对公允价值的应用经历了“先用后弃，禁而又用”的反复阶段，财政部于2006年2月15日发布的新企业会计准则体系最终又回到了公允价值计量的道路上。但是与此同时美国以及西方国家爆发的金融危机，使得西方的金融业遭受重创，公允价值计量的合理性问题遭到了很多质疑。
本文着重对公允价值在我国运用过程中的问题进行分析，从公允价值的基本理论入手，就其应用过程中所面临的问题进行了深入探讨，并在文章最后提出了相应的解决对策。
关键词：公允价值；计量属性；配比原则；监管机制
Abstract

Fair value has always been the hot topic in the international accountant’s profession Since the 1980s,and remarkable research results have been obtained about it until now. Because fair value measurement can Provide the reality information for investors,it can help investors to make right decisions.Now it becomes one of accepted accounting measurement attribute in the developed countries.The application of fair value undergoes iterative phase in china.The ministry of finance issued new accounting standards on February 15,2006 and came back to the way of using fair value.At the same time,the financial crisis happened in the west country bring strong damage to the financial industry of the west.
This paper focuses on the fair value of our problems in the process of applying to study, from the fair value of the basic theory and its measurement properties and applications in the process of issue of the problems faced in areas such as indepth discussions, and the article concludes with the corresponding countermeasures.
Key words: fair value; measurement attributes; matching principle; governance mechanis

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