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對(duì)我國公允價(jià)值計(jì)量問題的探討
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對(duì)我國公允價(jià)值計(jì)量問題的探討
摘要：公允價(jià)值作為1項(xiàng)重要的計(jì)量屬性，在我國經(jīng)歷了反復(fù)和曲折。針對(duì)我國重新明確將公允價(jià)值作為計(jì)量屬性這1問題，本文開篇對(duì)現(xiàn)行會(huì)計(jì)準(zhǔn)則中5種計(jì)量屬性作了分析和比較，對(duì)公允價(jià)值的具體計(jì)量方法進(jìn)行了探討。通過舉例的方式指出了新準(zhǔn)則1些計(jì)量上的細(xì)節(jié)問題。解釋了新會(huì)計(jì)準(zhǔn)則中出現(xiàn)的1些對(duì)公允價(jià)值運(yùn)用的限制性條件。文章指出這1系列詳細(xì)的條件限制說明國家在運(yùn)用公允價(jià)值的時(shí)候,充分地考慮其可能產(chǎn)生的種種問題。最后指出我國使用公允價(jià)值這1計(jì)量屬性面臨的問題及筆者的解決建議。
關(guān)鍵字：計(jì)量屬性 公允價(jià)值 新會(huì)計(jì)準(zhǔn)則
The reflection on the fair value inquirement
Abstract: The fair value as an important attribute of measurement, has went through ups and down in our country. Concerned to the problem that our country has made a decision that to resume. The fair value took as an important measurement attribute, has experienced in our country repeatedly and winding. In allusion to the problem that our cuntry redefinitude the fair and just value as a measurement attribute, this article has made the analysis and the comparison to five kinds of measurement attributes of the present accounting system, has carried on the discussion to the concrete gauging device of fair and just value. And has pointed out some measurement detail questions in the new criterion with the example way. Explained some utilization restrictive condition appears in new accountant criterion, to fair and just value. The article pointed out a series detailed condition which limited the explanation when the country in utilization of fair and just value，fully considered the possibility of all sorts of questions produced. Finally pointed out the rationality and the significance of our country uses the fair and just value, which was a measure attribute.
Keywords: measurement attribute; fair value; new accounting standard;
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