基于新会计准则的公允价值计量研究

摘要

In January 2014 , the Ministry of Finance issued “Enterprise Accounting Standard 39 th-Fair Value Measurement”.This means that the application of fair value measurement in China will have a new phase.This paper clarified the definition, connotation and features of fair value firstly.Then based on the cor-related studies on fair value measurement both at home and abroad, the paper analyzed the problems of the ap-plication of fair value measurement in China.To bring the fair value measurement into full play, the paper proposed some suggestions lastly: consummate the legal system of China, enhance the professional standards and moral level of accountants, perfect the market economic system and improve the estimate technology.%2014年1月，财政部会计司颁布了《企业会计准则第39号———公允价值计量》，标志着公允价值计量在我国的应用揭开了新篇章。针对公允价值在我国实际应用过程中存在的顺周期效应、缺乏公开活跃的市场、主观性问题及可操作性不强的问题，为充分发挥公允价值计量属性的作用，建议完善法律制度、提高会计人员的专业水平及道德水平、完善市场经济机制、提升估值技术。