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公允价值计量是2006年财政部颁布的新会计准则的一项重要内容,近年来一直是业界讨论的焦点。我国企业公司公允价值计量模式原本被社会各界看好,但是在新准则确立我国上市公司可以采用公允价值进行后续计量后,只有少数几家企业公司采用了这种新型的计量模式进行后续计量。公允价值计量模式曾一度在2008年金融危机后期被人们指认为金融危机的导火线。金融危机已经过去两年,它的影响已经渐渐退去,世界经济开始步入正常的发展轨道,但是各个行业仍然对是否采用公允价值进行自身资产计量持观望态度。我国企业公司公允价值计量模式在金融危机之后又一次受到考验。公允价值计量模式对于各行各业来说是一把双刃剑,笔者在本文中着重对我国企业公司公允价值计量模式的优势和存在的问题进行了分析,并提出了几点改进措施。
Fair value measurement is an important part of the new accounting standards promulgated by the Ministry of Finance in 2006 and has been the focus of discussion in the industry in recent years. The fair value measurement model of Chinese enterprises has been favored by all walks of life. However, only a few companies adopt this new measurement mode for follow-up measurement after the new standard establishes that the listed companies in our country can use fair value for subsequent measurement. Once the financial crisis in 2008, the fair value measurement model was identified as the fuse of the financial crisis. The impact of the financial crisis has receded over the past two years and the world economy has started its normal track of development. However, various industries still hold a wait-and-see attitude toward whether to adopt fair value for their own asset measurement. The fair value measurement model of Chinese enterprises is tested again after the financial crisis. The fair value measurement mode is a double-edged sword for all walks of life. In this paper, the writer focuses on the advantages and problems of the fair value measurement mode of the enterprise in our country, and puts forward some measures for improvement.