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一、引言进入21世纪以来,我国的经济得到了飞速发展,特别是衍生金融工具、金融工具和证券市场的发展,使用历史成本计量已经不能适应我国经济发展的要求,按历史成本反映的会计个体经济资源账面价值己严重偏离了其市场价值,影响了经济决策者的正确决策,一种抛弃了成本计量观、更能反映会计个体经济资源价值的计量属性应运而生,这就是公允价值。历经三年,我国新《企业会计准则——基本准则》于2006年2月15日由财政部发布,新准则的一大亮点是引入公允价值作为会计计量属性。然而,公允价值从出现到现在一直备受争议,对于公允价值计量属性的争议,其实就是计量属性的相关性和可靠性问题。
I. INTRODUCTION Since the 21st century, China’s economy has been developing rapidly, especially in the development of derivative financial instruments, financial instruments and securities markets. The use of historical cost measurement can no longer meet the requirements of China’s economic development. According to the historical cost of accounting individuals The book value of economic resources has seriously deviated from its market value, affecting the correct decision-making of economic decision-makers. A measurement attribute that has abandoned the cost measurement concept and better reflects the value of accounting individual economic resources came into being. This is fair value. After three years, China’s new “Accounting Standards for Business Enterprises - Basic Standards” was promulgated by the Ministry of Finance on February 15, 2006. One of the highlights of the new standard is the introduction of fair value as an accounting measurement attribute. However, fair value has been the subject of controversy from now until now. The controversy about the measurement of fair value is actually the measurement of the relevance and reliability of the property.