摘要:會計準則的國際化是各個國家在會計標準全球化趨勢下所面臨的重要問題，對公允價值的定義及相關準則我國已經與國際趨同。公允價值因為自身的優越性、市場的需求性而被廣泛應用在國際會計準則及世界各國會計準則中。我國最新頒布的非貨幣性資產交換準則對公允價值的運用條件作出了規定，交換需具有商業實質以及公允價值能可靠計量，這都體現了新準則的謹慎。然而由于我國的資本市場還不發達、公允價值的估值技術還不成熟、會計人員的職業判斷力還不高等因素，以公允價值來計量的實際可操作性還不強，會計信息的可靠性就大大降低了。探究非貨幣性資產交換準則中公允價值運用的相關問題，就成為會計界備受關注的重要問題之一。本文試圖通過借鑒前人的研究，聯系國茂公司公允價值運用現狀，探討公允價值實際運用中的問題。

關鍵詞 會計準則；公允價值；商業實質

Abstract:The internationalization of accounting standards is an important problem that all countries faced under the trend of the accounting standards globalization, and the definition of fair value and related standards in China have been convergent with internationality. Fair value is widely used in the international accounting standards and accounting standards of the world because of its superiority and demand of the market. Non-monetary assets exchange standard that newly issued in China makes rule of the using condition of fair value, exchange must have commercial nature and fair value can be measured reliably, it reflects the prudence of new standards. However, the capital market is still undeveloped, the valuation technology of fair value is not mature and the low professional judgment of accountants, using fair value to measure the actual operability is not strong, the reliability of accounting information is greatly reduced. To explore the related problems of non-monetary assets exchange standard become one of the important problem in accounting profession. This paper attempts to draw on previous research and contact the application of fair value in Guomao Company, discuss the problem of fair value used in realty.

Keywords  accounting standards  fair value  business nature