论文部分内容阅读
基本金融工具采用公允价值计量引来企业在金融业务上的大变革。公允价值本身具有很多优势,也是金融工具最相关的计量属性。虽然公允价值计量本身有很多优势,但是我国金融市场不完善以及市价波动性等现实环境和公允价值技术上的不成熟等因素下,公允价值计量在基本金融工具上的运用必然会带来重大的影响。本文通过对公允价值应用条件以及公允价值计量的优劣分析,分析了在我国现实环境、技术环境不完善的情况下我国基本金融工具采用公允价值计量产生的问题,提出了完善公允价值计量的措施,积极推进会计准则的国际趋同。
The use of fair value measurement of basic financial instruments has led to major changes in the financial business. Fair value itself has many advantages, but also the most relevant measurement of financial instruments. Although fair value measurement itself has many advantages, the application of fair value measurement in basic financial instruments will inevitably bring about significant problems under the realities of the imperfect financial market in our country, such as the real environment of market price volatility and the immature technology of fair value. influences. This article analyzes the pros and cons of the application of fair value and the fair value of the fair value measurement, analyzes the problems of the fair value measurement of the basic financial instruments in our country in the real environment and imperfect technical environment, and puts forward measures to improve the fair value measurement , Actively promote the international convergence of accounting standards.