摘要：2006年2月，我國頒布的新的企業(yè)會計準則，計量中公允價值的應用成為此次準則修改中的一大亮點。分析和了解公允價值應用的關(guān)鍵問題對準則的具體實施具有重大的意義。公允價值的應用符合現(xiàn)代市場環(huán)境變化和人們對會計信息決策相關(guān)性的需要，而其在應用過程中不可避免地會遇到諸多瓶頸。本文擬從公允價值的內(nèi)涵和本質(zhì)著手，探析公允價值運用的現(xiàn)狀和具體問題。只有不斷改善公允價值的運行環(huán)境,完善會計準則體系,細化公允價值理論研究, 加強市場審計監(jiān)督力度，才能最大程度發(fā)揮公允價值的效用。

關(guān)鍵詞：公允價值；應用現(xiàn)狀；問題探析

Abstract:In February 2006,China promulgated the new enterprise accounting standard, measurement of the application of the fair value of the standards of a modified become the big window.Analysis and understanding of the key problems of the application of the fair value of the specific implementation of standards is of great significance.The application of the fair value of the modern market environment with change and people to accounting information decision the relevance of need,and in its application process will inevitably come across many bottlenecks.This article,from the fair value of the connotation and essence to begin,the fair value of the paper present situation of using and specific issues. Only by constantly improve the operation of the fair value of the environment, perfect the system of accounting standards,refining fair value theory,strengthen market audit supervision strength,to maximizing the utility of fair value.

Key Words: fair value; application status; problem discussion

公允價值替代歷史成本計量是會計發(fā)展的進步，受到社會公眾的普遍歡迎。隨著我國市場環(huán)境和金融環(huán)境的變化，采用與國際會計相協(xié)調(diào)的公允價值是必然的趨勢。公允價值信息有時是一把“雙刃劍”，這就要求發(fā)揮其在風險管理方面的洞察力,在提升公允價值信息的價值相關(guān)性的同時,采取措施抑制其消極影響。公允價值從謹慎使用到廣泛運用，這是一個環(huán)環(huán)相扣建設(shè)過程。公允價值計量體系的完善應用是一個漸進過程。必須通過國家政策、法規(guī)、會計準則的不斷規(guī)范完善以及會計人員對公允價值計量的不斷熟悉和掌握，將公允價值計量模式的應用推向新的高度。