公允价值在会计准则运用中存在的问题及对策.doc

公允价值在新会计准则运用中存在的问题及对策摘要2006年，财政部颁布了新的企业会计准则。新的会计总则与旧准则的变化较大，特别是新准则中大量采用公允价值这个概念。同时，这次新的企业会计准则有许多的定义与国际会计准则趋同，这说明了我国的会计准则正在慢慢的同国际会计准则接轨，以便更好的同其他国家进行沟通。但是新准则的颁布同时带来了许多问题。本文就新准则中产生的各种问题进行论述，并提出了一些解决建议，这就是本文写作的目的。本文在前人研究的基础上，先介绍了我国新的会计准则中大量的引入了公允价值及引入公允价值的原因，以及其在我国新会计准则中实际运用的现状。接着从我国公允价值在投资性房地产、非货币性资产交换、在资产减值准备中运用中所产生的影响、公允价值的取得和可靠性存在的问题、税收制度与会计制度冲突等几个方面介绍了公允价值在新会计准则在会计运用中所存在的问题，最后从健全和完善市场及第三方评估机构、加快会计准则与税收制度的协调、提高会计人员素质等几个建议来加强公允价值在新会计准则中的运用。 关键词：新准则，公允价值，现状，问题，建议AbstractOn 2006, the Ministry of Finance issued a new enterprise accounting standards. The new accounting principles and the old criterion changes greatly, especially the new criterion is widely adopted in the concept of fair value. At the same time, the new accounting standards for enterprises there are many definitions of convergence with international accounting standards, which illustrates the accounting criterion of our country are gradually with international accounting standards, in order to better communicate with other countries. But the promulgation of the new guidelines and brought a lot of problems. This article on the new guidelines in the various problems were discussed, and put forward some suggestions to solve, this is the purpose of writing this article. On the basis of previous research, first introduced the new accounting standards in China in a large number of the introduction of fair value and fair value reason, as well as its in Chinas new accounting standards in practical application. Then from our fair value in the investment of real estate, the exchange of non-monetary assets, impairment of assets used in the impact of fair value, obtain and reliability problems, the tax system and accounting system conflict and so on several aspects of the introduction of fair value in the new accounting standards in the accounting application in the problem, finally from and perfect the market and the three party evaluation mechanism, accelerate the accounting standards and tax system, improve the