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对可以取得公允价值的资产采用公允价值计价是国际会计准则及多数市场经济国家会计准则的普遍做法。从我国经济发展程度与现实要求来看,采用公允价值进行会计计量是必然的选择。我国的证券市场经过十几年的发展和完善,在强化公司治理、提高运作透明度、清理违规行为、构建上市公司综合监管体系方面有了很大的进步,证券市场的有效性逐步提高。加入WTO后,大量外国资本涌入国内,金融衍生产品交易活跃,产生了数量众多、特征各异的衍生金融工具。由于衍生金融工具不要求初始净投资,或要求很少的净投资,历史成本对其无能为力,只有公允价值才能对其进行准确的确认和计量。考虑到我国市场发展的现状,新会计准则体系主要在金融工具、投资性房地产、非共同控制下的企业合并等方面采用了公允价值。
The fair value of the assets available for fair value is a common practice in international accounting standards and most market economy national accounting standards. Judging from the degree of economic development in our country and the actual requirements, the use of fair value for accounting measurement is an inevitable choice. After more than a decade of development and improvement, China’s securities market has made great strides in strengthening corporate governance, improving operational transparency, clearing non-compliance and building a comprehensive supervision system for listed companies, and the effectiveness of the securities market has been gradually raised. After China’s accession to the WTO, a large amount of foreign capital flowed into the country and trading of financial derivative products was active, resulting in a large number of different-featured derivative financial instruments. Since the derivative financial instrument does not require an initial net investment or requires a small net investment, historical costs can not help it, and only fair value can be accurately identified and measured. Considering the current situation of market development in our country, the new accounting standards system mainly adopts the fair value in the aspects of financial instruments, investment real estate, business combination not under common control.