浅谈对公允价值计量附其应用思考.docVIP

浅谈对公允价值计量及运用的思考 作者姓名：文敏 专业名称：会计与审计 指导教师：张明 讲师 摘要 随着知识经济和信息化社会的迅速发展，以历史成本计量为基础的传统计量模式已难以适应经济发展的需要，要求对其进行改进乃至彻底改革的呼声日益高涨。2006年2月15日，我国财政部发布了新的企业会计准则体系，公允价值的重新引入和大范围应用是其最大的亮点之一，充分体现了我国与国际会计准则体系的趋同。本文的第一部分结合国际国内对公允价值的研究现状，阐述了公允价值的定义和计量属性，明确公允价值是指在公平交易中熟悉情况的双方自愿进行资产交换或负债清偿的金额计量，是一种复合性的计量属性，并对公允价值的优缺点进行了分析；第二部分解释了公允价值的使用范围，并详细解释了公允价值在投资性房地产、债务重组、非货币交易、企业合并、金融工具的应用问题；第三部分在了解国际和国内对公允价值应用的基础上，对我国市场体系不完善、管理层操作利润等问题，提出了要加强市场体系建设、外部评估人员介入公允价值计量、提高估价技术、引进全面收益表、明确使用公允价值计量对纳税范围的调整、制定相关的审计准则的建议。本文采用归纳的方法，在阅读大量国内外文献资料的基础上，归纳总结了公允价值的概念和理论知识；同时采取分析的方法介绍了公允价值的优缺点和使用范围，并对公允价值在几个重要领域的应用问题进行了重点分析；最后通过对比我国与国际应用公允价值的差距，指出了我国应用公允价值的问题，并对其提出了适当的建议。 关键词 ：公允价值 计量属性 应用 建议 Abstract With the development of knowledge economy and information society is developing rapidly, with the historical cost measurement based on the traditional measurement model has been difficult to adapt to the needs of economic development, the requirement undertakes to its improvement and even the radical reform is growing. In February 15, 2006, Chinas Ministry of Finance released a new corporate accounting standards system, the fair value of the re-introduction and wide range of application is the one of the biggest bright spot, fully embodies the Chinese and international accounting standards convergence. The first part of this article combined domestic and international of the fair value of the research current situation, elaborated the definition of fair value and measurement attribute, clear fair value refers to even bargain in the familiar situation both sides carry on the property exchange or debt settlement amount, is a composite of the measurement, and the fair value of the advantages and disadvantages of the analysis; the second part explains the use of fair value, and a detailed explanation of the fair value in the investment of real estate, debt restructuring, non monetary transactions, mergers, financial tools application problems; in the third part of the understanding of international and domestic on th