【摘要】 针对中国现行准则体系谨慎地全面地引入公允价值的现状,笔者从上市公司2007年、2008年年报入手,分析有关公允价值的确定方法,发现其存在不一致的现象,主要表现是有的以销售协议价格作为首选,而有的将活跃市场报价作为首选。为此,应从如下方面改进:完善公允价值运用市场条件、制定公允价值计量准则及应用指南、打造复合型高端人才队伍。更多还原

【Abstract】 China’s current accounting standards system has introduced fair value with caution.Starting from the 2007 and 2008 annual financial statements of listed companies,the author analyzes the measurement of fair value and finds that there exist inconsistent methods.The main problem is that some prefer the price in the sales agreement while others take the price in active market as the first choice.In order to deal with this issue,the author puts forward the following countermeasures:first,perfecting the market conditions for the use of fair value;second,making fair value measurement standards and its guideline;and third,cultivating compound high-level talents.更多还原