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与历史成本相比较,公允价值以市场评价为基础,能够较真实地反映企业的资产和负债,较准确地披露企业获得的现金流量,更准确地反映企业的经营能力、偿债能力及所承担的财务风险,提高财务信息的相关性。采用公允价值计量需要对市场价格进行估计,确认由于价格波动所引起的利得或损失,直接体现为利润表或资产负债表项目的变动。公允价值作为一项技术,既可以用来提高会计信息的质量,也可以用来扭曲会计信息,监管部门应制定与公允价值相配套的监管规章制度,完善相关的信息披露,对通过操纵公允价值调节盈余的行为,实施严厉的处罚手段。
Compared with the historical cost, the fair value is based on the market appraisal, which can more accurately reflect the assets and liabilities of the enterprise, disclose the cash flow obtained by the enterprise more accurately, and more accurately reflect the operation ability, solvency and the commitment of the enterprise The financial risk, improve the relevance of financial information. The use of fair value measurement requires an estimation of the market price to confirm that any gain or loss arising from price fluctuations is directly reflected as a change in the income statement or the balance sheet item. As a technology, fair value can not only be used to improve the quality of accounting information, but also can be used to distort accounting information. Regulatory authorities should formulate regulatory rules and regulations that match the fair value, improve relevant information disclosure, and control the fair value Regulate earnings behavior, the implementation of harsh punishment.