摘要
公允价值的运用在国外已成为一种趋势 ,在我国却并不顺利。文章认为公允价值在理论上是可行的 ,尽管实际运用中 ,由于使用者的逐利动机、会计准则制度不完善、相关的法律法规不健全及执法不严等 ,导致在关联交易、非货币交易、债务重组和资产减值中出现了很多问题 ,但是通过引入全面收益并且建立良好的实施环境 ,它也就具有了实务上的可行性。
The use of fair value has been a trend abroad but hasn‘t been smoothly in our country. This paper considers fair value is feasible in theory. However, in practice, because users seek benefit for the purpose, accounting standard and system aren’t perfect, relevant law and regulation aren‘t perfect and enforcement of them isn’t strict, there appear a lot of problems in related trade, non-monetary transactions, debt restructuring and asset reduction. Through leading into comprehensive income and building good enforceable environment, fair value has feasibility in practice, too.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第3期77-80,共4页
Journal of Central University of Finance & Economics
关键词
公允价值
全面收益
实施环境
Fair value Comprehensive income Enforceable environment
