對我國公允價值計量問題的探討

畢業論文

對我國公允價值計量問題的探討

摘要：公允價值作為1項重要的計量屬性，在我國經歷了反復和曲折。針對我國重新明確將公允價值作為計量屬性這1問題，本文開篇對現行會計準則中5種計量屬性作了分析和比較，對公允價值的具體計量方法進行了探討。通過舉例的方式指出了新準則1些計量上的細節問題。解釋了新會計準則中出現的1些對公允價值運用的限制性條件。文章指出這1系列詳細的條件限制說明國家在運用公允價值的時候,充分地考慮其可能產生的種種問題。最后指出我國使用公允價值這1計量屬性面臨的問題及筆者的解決建議。
 
關鍵字：計量屬性   公允價值   新會計準則 

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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