公允价值在我国新会计准则中的应用及对策

自20世纪90年代以来，公允价值在国际会计准则和美、英等国会计准则中的地位日益凸显，其应用范围一再扩展。受这一趋势的影响，我国于20世纪90年代后期在部分具体会计准则中开始引入公允价值，但公允价值在我国的应用并非一帆风顺，先后经历了“引入、回避、重新引入”的曲折过程。重新引入公允价值成为我国新会计准则的最大亮点，但面临着市场环境不完善、公司治理结构不完善、会计人员素质整体水平偏低、会计监督体制不健全等方面的突出问题。因此，我国应当采取加强公允价值理论研究、加强相关法规制度建设、进一步完善市场环境、完善公司治理结构、加强道德教育与业务培训、完善内部会计控制制度、强化外部审计监督等措施，以促进公允价值在我国的推广应用。

An Analysis of Fair Value and Its Application in New Accounting Standard

Since the 1990s,the Position of the value is becoming increasingly prominent in the international Accounting Standards and Accounting Standards of the US,Britain etc.It have repeatedly extended the scope of its application.Influenced by this trend,the fair value was introduced in part of concrete CASs in the late 1990s.But application of fair value was not going smoothly in China,it went through the "introduction,evasive,re-introduction" tortuous process.The article first expounded the meaning of fair value;Secondly recalled application course of the fair value in CASs;Finally analyzed the obvious problems which we should face with in promotion of fair value in China,and put forwards a set of relevant countermeasures.