摘要
1998年我国财政部曾将公允价值引入会计准则,很多上市公司滥用并借此操纵利润,最终被限制使用。2006年,我国财政部颁发新会计准则,再次引入公允价值的计量模式,使得"公允价值"计量在会计实务中得到广泛应用,这是我国会计准则与国际会计标准实现接轨的重要标志。文章指出,目前公允价值在我国的应用中仍存在诸多问题,需要从多方面着手努力,采取有效解决措施加以完善,以最大限度地发挥公允价值本身的优越性。
In 1998, the Ministry of Finance of China once introduced the Fair Value into the accounting standards, but many listed companies controlled their operation profits by abusing it, thus it was limited to apply. In 2006, the Ministry of Finance issued the new accounting standards and introduced the Fair Value measurement pattern again, thus enabling the Fair Value measurement pattern to be generally applied in the accounting practice, which marked that the accounting standards of China had jointed track with the international accounting standards. However the present Fair Value still has many problems during the course of its application. Therefore, it is needed to make every effort to propose the effective solution in order to maximize the Fair Value＇s superiority.
出处
《改革与战略》
北大核心
2009年第5期26-28,共3页
Reformation & Strategy
关键词
公允价值
应用
新会计准则
fair value
application
new accounting standards
