文档介绍：摘要
公允价值在我国的应用道路很曲折,2006年2月15日财政部颁布的新准则体系中,公允价值运用范围之广是前所未有的。实施的过程中存在不少问题,突出表现为公允价值的可靠性和谨慎性问题以及面临着市场环境不完善、公司治理结构不完善、会计人员素质整体水平偏低、会计监督体制不健全等方面致使公允价值在实际操作上出现的问题。因此,我国应当采取加强公允价值理论研究、加强相关法规制度建设、进一步完善市场环境、完善公司治理结构、加强道德教育与业务培训、完善内部会计控制制度、强化外部审计监督等措施,以促进公允价值在我国的推广应用。
关键词: 公允价值;问题;对策;展望
Abstract
The sound value is very winding in our country's application path, on February 15, 2006 Ministry of Finance promulgates in the new criterion system, the sound value utilization scope broad was before did not have, had many problems from the implementation process, the prominent performance as well as faced the market environment for sound value's reliability and the discrete question not perfectly, pany management structure imperfect, the accounting personnels quality overall level to be somewhat low, the accounting control system not perfect and so on aspects caused the sound value the question which appeared in the actual operation. Therefore, our country must adopt strengthens the sound value fundamental research, to strengthen the related laws and regulations system construction, to further consummate the market environment, the pany management structure, to strengthen the moral education and the vocational training, consummation internal accounting the control system, strengthens measures and so on outside audit surveillance, promotes the sound value in our country's promoted application.
Keywords: Value just and sound;Question;countermeasure;forecast
目录
引言 1
1. 公允价值的概述 1
1
1
2
3
2. 我国运用公允价值面临的问题 3
公允价值在新会计准则中运用的谨慎性问题 4
公允价值在新会计准则中运用的可靠性问题 4
实务操作的问题 4
5
解决公允价值在新会计准则中运用的谨慎性问题的对策 5
6
7
结束语 8
参考文献 9
致谢 11
引言
2006年2 月15 日, 我国财政部发布了包括1 项基本准则和38 项具体准则在内的新的一整套企业会计准则体系, 准则中公允价值的引入成为了一大亮点, 标志着我国走过了“要不要使用”公允价值的阶段, 最终走上了“基于价值和现值的公允价值会计”的不归路。这一符合历史发展趋势的举措, 得到了学术界和实务界的高度评价, 然而, 近几年来实践证明公允价值在我国企业计量上存在种种很多问题,遇到重重困难。本文首先概述公允