公允价值在我国应用的障碍和改进的措施论文模版.docVIP

摘 要 随着全球社会及经济的不断发展，企业面临的经济环境发生了一系列巨大的变化，无形资产、衍生金融工具等大量“软资产”不断涌现，历史成本计量模式已难以满足会计信息使用者的需求，会计界要求对计量模式进行改革的呼声越来越高。为此，以美国财务会计准则委员会（FASB）为首的会计准则制定机构提出了“公允价值”这一全新的计量模式，并将其逐步应用推广至会计准则中。我国由于市场环境发生了很大变化、资本市场不段发展和完善，使得单一的历史成本计量模式不再满足当前经济发展的需要。2006年2月，财政部颁发了新会计准则，该准则最大的特点就是把公允价值作为资产和负债的主要计量属性。新会计准则中将公允价值定义为“资产和负债在公平交易中，熟悉情况的交易双方自愿进行资产交换或者负债清偿的金额计量”。公允价值计量是这次新会计准则的一个亮点，增强了我国企业会计信息的真实性，为企业的决策提供了更有效的信息。但自从次贷危机爆发以来，公允价值会计计量饱受质疑，来自金融界和政府部门要求修改公允价值计量的呼声越来越高。为了能够有效地应对这场危机，正确对待公允价值计量，需要认识公允价值在经济危机中扮演的角色。 本文讨论了新准则引入公允价值的原因、公允价值的内涵、特征、公允价值在新准则具体准则中的应用、金融危机环境下相关各方围绕公允价值所进行的论战，最后分析了公允价值在我国应用的障碍和改进的措施。 关键词：公允价值； 新会计准则； 金融危机； 论战 Abstract With the global social and economic development, the economic environment, enterprises faced have a series of dramatic changes, intangible assets, derivative financial instruments such as a large number of soft assets continue to emerge, the historical cost measurement model has been difficult to meet the users demand for accounting information. The accounting profession are increasing demands for the measurement mode’s reform. Therefore,as head of criterial formulation organizations, the United States Financial Accounting Standards Board (FASB) develop fair value as a new measurement mode, and gradually extended to the application of accounting standards. As the market environment of Chinas have great changes taken place, capital markets development and improvement. so that a single measurement of the historical cost model is no longer meet the current needs of economic development. In February 2006, the Ministry of Finance issued new accounting standards, the biggest feature of the guidelines is that the fair value of assets and liabilities as a measurement of the main attributes. New fair value accounting standards will be defined as assets and liabilities in a fair deal, both parties are familiar with the situation and voluntary to exchange the assets or pay off the liabilities. Fair value is a bright spot of the new accounting standards.It strengthened