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公允价值、现值和现行价值都是会计计量术语。现行价值和现值概念在我国早已有之。公允价值概念在20世纪70年代的美国就已得到运用,但直到90年代它才为我国会计准则所采用。据笔者统计,2001年2月止,我国财政部发布的13项具体会计准则中至少有9个涉及公允价值和现值。明辨公允价值、现值和现行价值之间的关系,对于正确理解和执行具体会计准则和会计制度都是必要的。
Fair value, present value and current value are the accounting terms. The current value and present value concept have already existed in our country. The concept of fair value was used in the United States in the 1970s, but it was not adopted by the PRC accounting standards until the 1990s. According to the author’s statistics, in February 2001, at least 9 of the 13 specific accounting standards promulgated by the Ministry of Finance of our country involved the fair value and present value. Identifying the relationship between fair value, present value and current value is necessary for proper understanding and implementation of specific accounting standards and accounting systems.