對我國公允價(jià)值計量問(wèn)題的探討

畢業(yè)論文

對我國公允價(jià)值計量問(wèn)題的探討

摘要：公允價(jià)值作為1項重要的計量屬性，在我國經(jīng)歷了反復和曲折。針對我國重新明確將公允價(jià)值作為計量屬性這1問(wèn)題，本文開(kāi)篇對現行會(huì )計準則中5種計量屬性作了分析和比較，對公允價(jià)值的具體計量方法進(jìn)行了探討。通過(guò)舉例的方式指出了新準則1些計量上的細節問(wèn)題。解釋了新會(huì )計準則中出現的1些對公允價(jià)值運用的限制性條件。文章指出這1系列詳細的條件限制說(shuō)明國家在運用公允價(jià)值的時(shí)候,充分地考慮其可能產(chǎn)生的種種問(wèn)題。最后指出我國使用公允價(jià)值這1計量屬性面臨的問(wèn)題及筆者的解決建議。
 
關(guān)鍵字：計量屬性   公允價(jià)值   新會(huì )計準則 

The reflection on the fair value inquirement
 
Abstract: The fair value as an important attribute of measurement, has went through ups and down in our country. Concerned to the problem that our country has made a decision that to resume. The fair value took as an important measurement attribute, has experienced in our country repeatedly and winding. In allusion to the problem that our cuntry redefinitude the fair and just value as a measurement attribute, this article has made the analysis and the comparison to five kinds of measurement attributes of the present accounting system, has carried on the discussion to the concrete gauging device of fair and just value. And has pointed out some measurement detail questions in the new criterion with the example way. Explained some utilization restrictive condition appears in new accountant criterion, to fair and just value. The article pointed out a series detailed condition which limited the explanation when the country in utilization of fair and just value，fully considered the  possibility of  all sorts of questions produced. Finally pointed out the rationality and the significance of our country uses the fair and just value, which was a measure attribute.

Keywords: measurement attribute; fair value; new accounting standard;

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