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公允价值计量在充分竞争的市场环境下,能确保会计信息的客观、公允和公正。然而,公允价值计量模式常常成为企业高估资产进行盈余管理的手段,将未实现损益计入当期损益而影响会计信息的质量,因此而倍受争议。尤其是金融危机使得对公允价值的争议被推到了风口浪尖。本文从公允价值的争议开始,较为客观地评价了公允价值的利弊,并提出在完善信息控制机制、确保信息畅通等各项配套措施的前提下,公允价值可以较为广泛地应用。
Fair value measurement in a fully competitive market environment, to ensure that the accounting information objective, fair and just. However, the fair value measurement model is often the means by which enterprises overestimate assets for earnings management. It is therefore highly controversial to include the unrealized gains and losses in the current profits and losses and the quality of accounting information. Especially the financial crisis makes the controversy on fair value pushed to the cusp. This article evaluates the pros and cons of fair value more objectively from the dispute of fair value and puts forward that the fair value can be widely applied under the premise of perfecting the information control mechanism and ensuring the smooth flow of information.