【摘要】 我国新颁布的会计准则提出了公允价值概念,其运用已成为我国未来会计计量的必然趋势。但公允价值在我国的推广使用必须以具备适当的经济环境、消除其技术障碍和严格控制其经济后果为前提。本文在分析公允价值现实运用的上述难点的基础上分别对其提出了解决对策。更多还原

【Abstract】 The New accounting standards of our country approve to use fair value model in accounting measurement, it is inevitable trend to apply fair value as mainly model of accounting measurement methord in our country in the future. But present economic surroundings, technological handicaps and its’ economic effect prevent it from wildly applying. This paper analyzes difficulties of application of fair value and gives some countermeasures in order to improve the feasibility of application.更多还原