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从1997年至今,公允价值计量属性在我国会计准则中的运用经历了提倡—回避—再提倡的曲折过程。在这个过程的背后,体现了我国对会计信息的相关性与可靠性的痛苦抉择。本文从会计监管的角度,解释了我国回避公允价值的原因,分析了由此可能产生的不良后果,并进而分析了重新引入公允价值对会计监管带来的深远影响。最后,本文对如何加强公允价值运用的监管提出了建议。
From 1997 to the present, the application of fair value measurement attribute in our country’s accounting standards has experienced the twists and turns of promotion-avoidance-re-promotion. Behind this process, it reflects the painful decision of our country on the relevance and reliability of accounting information. From the perspective of accounting supervision, this paper explains the reasons for avoiding fair value in our country, analyzes the possible adverse consequences and then analyzes the far-reaching impact of re-introducing fair value on accounting regulation. Finally, this article puts forward suggestions on how to strengthen the supervision of fair value utilization.