新会计准则下采用公允价值的利弊分析及对策

【摘要】：公允价值一直是国际上的热点和难点问题，自20世纪80年代以来，

公允价值在国际会计准则以及各个国家的会计准则会计制度中扮演着越来越重要的角色，我国在一些准则中也直接或间接地涉及到了公允价值，但这些准则出台后却成为了一些上市公司操纵利润的手段，为此，准则的制定部门不得不大大减少了对公允价值的应用。但是随着市场经济的进一步完善，我国公允价值运用的环境越来越成熟，为了适应我国当前新的经济形势，并推动我国经济的又好又快的发展，财政部在2006年10月颁布了现行企业会计准则，并要求上市公司在2007年1月1日开始实施。现行会计准则拓宽了原有会计核算的领域，实现了新的突破，其中最大的亮点在于重新引入了公允价值这一计量属性。

本文拟从公允价值的理论概念为出发点，探讨了公允价值的相关性和可靠性，着重分析了公允价值在现实中的运用对会计信息可靠性及其相关性的影响;阐述公允价值在我国的应用现状，指出我国推行公允价值存在的问题，结合公允价值的特征分析影响我国公允价值应用的主要因素，就新准则中涉及公允价值的具体准则在执行过程中存在的问题加以分析，针对性的提出改进公允价值在我国会计中应用的对策。

【关键词】：新会计准则；公允价值；应用研究

Abstract

Fair value has been a hot and difficult international issues. Since the 1980 s, the fair value in the international accounting standards and accounting standards from all countries. Accounting system plays a more and more important role in our country in some guidelines also directly or indirectly involved in the fair value, but these guidelines have become some of the means of listed companies to manipulate profits. Therefore, principles of departments have to greatly reduce the application of fair value. But with the further perfect of the market economy, the use of fair value in our country environment is more and more mature. In order to adapt to the new economic situation in our country, and promote sound and rapid development of the economy in our country, the ministry of finance issued in October 2006. The existing accounting standard for business enterprises, and require listed companies on January 1, 2007. The current accounting standards to broaden the original accounting field, realize the new breakthrough, one of the biggest bright spot is reintroduced to the fair value measurement attribute.

This article from the concept of fair value theory as a starting point, discusses the relevance and reliability of fair value, analyzed the application of fair value in the real impact on accounting information reliability and relevance. Expounds the present situation of the application of fair value in our country, points out the problems existing in the implementation of fair value in our country, combining the

characteristics of the fair value analysis the main factors influencing the application of fair value in our country. The new guidelines in the fair value of specific standards in performing an analysis of problems existing in the process of targeted put forward the improvement countermeasures for the application of fair value accounting in our country.

Keys: The new accounting standards; Fair value; Application research on

目 录

目 录............................................................................................................................ 3 一、公允价值的国内外发展现状................................................................................ 2 （一）公允价值的国外发展现状 ............................................................................ 2 （二）公允价值的国内发展现状 ............................................................................ 2 二、公允价值的概念及其特点概述............................................................................ 4 （一）公允价值的概念 ............................................................................................ 4 1.会计计量 ............................................................................................................. 4 2.公允价值涵义 ..................................................................................................... 4 3.公允价值的本质及特征 ..................................................................................... 4 （二）公允价值概念的特点 .................................................................................... 7 三、会计信息的可靠性和相关性................................................................................ 8 （一）会计信息的相关性 ........................................................................................ 8 (二)会计信息的可靠性 ............................................................................................. 9 （三）会计信息可靠性与相关性的关系 .............................................................. 10 四、公允价值对会计信息可靠性及其相关性的影响.............................................. 11 （一）公允价值对会计信息可靠性的影响 .......................................................... 11 1.公允价值定义对会计信息可靠性的影响 ....................................................... 11 2.公允价值确定方法对会计信息可靠性的影响 ............................................... 11 3.公允价值对会计信息相关性的影响 ............................................................... 12 五、公允价值在我国会计准则中的应用现状及其存在的问题.............................. 13 （一）公允价值在我国的应用现状 ...................................................................... 13 1.引入阶段 ........................................................................................................... 13 2.回避阶段 ........................................................................................................... 13 3.重新提倡阶段 ................................................................................................... 13 （二）我国现阶段公允价值计量存在的问题 ...................................................... 14 1.完善的市场尤其是完善的金融市场不存在 ................................................... 14 2.公允价值的计量方法难统一，存在操控利润的空间 ................................... 14 3.公允价值计量技术的操作难度大 ................................................................... 15 4.现阶段会计人员的素质普遍偏低 ................................................................... 15

六、结合新准则分析公允价值计量与会计信息可靠性及其相关性...................... 17 （一）非货币性交易资产的公允价值计量及其影响 .......................................... 17 （二）债务重组的公允价值计量及其影响 .......................................................... 19 （三）金融工具确认和计量准则对公允价值的运用及影响 .............................. 20 七、公允价值应用中所面临的困难及对策.............................................................. 22 （一）公允价值在应用中面临的问题 .................................................................. 22 1.信息质量的可靠性难以保证 ........................................................................... 22 2.存在活跃市场的资产或负债的公允价值的取得不具有及时性 ................... 22 3.公允价值计量的实际操作难度大 ................................................................... 23 4.公允价值计量可能增加财务报表项目的波动性 ........................................... 23 （二）公允价值合理应用的建议 .......................................................................... 23 1.制定和完善相关法规制度 ............................................................................... 23 2.建立估计公允价值的政策和程序 ................................................................... 24 3.建立全面收益概念 ........................................................................................... 24 4.提高会计人员素质和职业道德 ....................................................................... 24 5.严格加强执法和监管 ....................................................................................... 25 6.加强守法意识和道德教育 ............................................................................... 25 八、结 论................................................................................................................ 26 参 考 文 献................................................................................................................ 27 致 谢........................................................................................................................ 29