| 浅谈公允价值在我国的完善与应用 |
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| 引用本文： | 刘伊莎.浅谈公允价值在我国的完善与应用[J].重庆职业技术学院学报,2012(4):24-26. |
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| 作者姓名： | 刘伊莎 |
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| 作者单位： | 重庆电子工程职业学院,重庆401331 |
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| 摘 要： | 公允价值是一种新的会计计量属性，虽然公允价值有许多优点，但是公允价值也存在数据、资料难以取得，价值估算过程中主观随意性较大，获取的信息不够可靠等缺点。鉴于公允价值在我国会计实务应用存在的问题，财政部近期发布了“公允价值计量”具体会计准则的征求意见稿。为此，本文从公允价值定义出发，根据意见稿的内涵，提出一些自己初浅的见解。
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| 关 键 词： | 公允价值计量细则 运用 建议 |
Discussion on Improvement and Application of Fair Value in China LIUYisha |
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| LIUYisha.Discussion on Improvement and Application of Fair Value in China LIUYisha[J].Journal of Chongqing Vocational& Technical Institute,2012(4):24-26. |
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| Authors: | LIUYisha |
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| Institution: | LIUYisha (Chongqing College of Electronic Engineering, Chongqing 401331, China) |
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| Abstract: | Fair value is a kind of new attribute of accounting measurement. Though it has many advantages, there exist some weak points such as it＇s difficult to obtain the record and data of fair value, subjective randomness is large in the process of estimating the value, accessing to information is not reliable enough. Aiming at the existing problems of fair value in China＇s accounting practice, the Ministry of Finance recently issued the specific accounting standard draft on fair value measurement. Therefore, from the definition of fair value, according to the connotation of the draft, this paper puts forward some own opinions. |
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| Keywords: | fair value measurement rules application suggestion |
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