摘要
由美国次债所引起的全球金融危机使公允价值会计备受关注,但其可靠性问题是公允价值会计模式面临的主要障碍。通过对我国公允价值运用情况的现状分析入手,在对公允价值可靠性文献研究的基础上,分别从专业技术、应用环境和从业人员三个层面分析了我国公允价值可靠性面临的主要挑战,并在此基础上提出了提高公允价值可靠性的几点建议与对策。
Fair value accounting has been highlighted after the global financial crisis caused by supreme mortgage.Nevertheless,this accounting model confronted with prime reliability problems.This paper starts from a thorough analysis of the present implementation of this model in China.Then based on the literatures of reliability on fair value,three levels are mentioned in this paper from techniques,environment and work force,which revealed the main challenges this accounting model encountered.Thus,several suggestions and solutions are proposed to promote the reliability of fair value.
出处
《财务与金融》
北大核心
2011年第1期47-51,共5页
Accounting and Finance
基金
2009年度浙江省高校优秀青年教师资助计划"我国资产减值准则运用问题的研究"项目的阶段性成果
关键词
公允价值
可靠性
会计
Fair Value
Reliability
Accounting
