公允价值在新会计准则运用中存在的问题及对策

公允价值在新会计准则运用中存在的问题及对策摘要2006年，财政部颁布了新的企业会计准则。新的会计总则与旧准则的变化较大，特别是新准则中大量采用公允价值这个概念。同时，这次新的企业会计准则有许多的定义与国际会计准则趋同，这说明了我国的会计准则正在慢慢的同国际会计准则接轨，以便更好的同其他国家进行沟通。但是新准则的颁布同时带来了许多问题。本文就新准则中产生的各种问题进行论述，并提出了一些解决建议，这就是本文写作的目的。本文在前人研究的基础上，先介绍了我国新的会计准则中大量的引入了公允价值及引入公允价值的原因，以及其在我国新会计准则中实际运用的现状。接着从我国公允价值在投资性房地产、非货币性资产交换、在资产减值准备中运用中所产生的影响、公允价值的取得和可靠性存在的问题、税收制度与会计制度冲突等几个方面介绍了公允价值在新会计准则在会计运用中所存在的问题，最后从健全和完善市场及第三方评估机构、加快会计准则与税收制度的协调、提高会计人员素质等几个建议来加强公允价值在新会计准则中的运用。关键词：新准则，公允价值，现状，问题，建议AbstractOn2006,theMinistryofFinanceissuedanewenterpriseaccountingstandards.Thenewaccountingprinciplesandtheoldcriterionchangesgreatly,especiallythenewcriterioniswidelyadoptedintheconceptoffairvalue.Atthesametime,thenewaccountingstandardsforenterprisestherearemanydefinitionsofconvergencewithinternationalaccountingstandards,whichillustratestheaccountingcriterionofourcountryaregraduallywithinternationalaccountingstandards,inordertobettercommunicatewithothercountries.Butthepromulgationofthenewguidelinesandbroughtalotofproblems.Thisarticleonthenewguidelinesinthevariousproblemswerediscussed,andputforwardsomesuggestionstosolve,thisisthepurposeofwritingthisarticle.Onthebasisofpreviousresearch,firstintroducedthenewaccountingstandardsinChinainalargenumberoftheintroductionoffairvalueandfairvaluereason,aswellasitsinChina'snewaccountingstandardsinpracticalapplication.Thenfromourfairvalueintheinvestmentofrealestate,theexchangeofnon-monetaryassets,impairmentofassetsusedintheimpactoffairvalue,obtainandreliabilityproblems,thetaxsystemandaccountingsystemconflictandsoonseveralaspectsoftheintroductionoffairvalueinthenewaccountingstandardsintheaccountingapplicationintheproblem,finallyfromandperfectthemarketandthethreepartyevaluationmechanism,acceleratetheaccountingstandardsandtaxsystem,improvethequalityofaccountingpersonnelandseveralsuggestionstostrengthenthefairvalueinthenewaccountingstandardsintheuseof.Keywords:newaccountingstandards,fairvalue,currentsituation,problems,suggestions目录摘要....................................................................................................................................错误!未定义书签。ABSTRACT...............................................................................................................................错误!未定义书签。一、绪论....................................................................................................................................错误!未定义书签。参考文献....................................................................................................................................错误!未定义书签。二、公允价值在我国运用的现状............................................................................................................................4（一）我国新的会计准则中大量引入了公允价值.........................................................................................4（二）我国的会计准则采用公允价值的原因.................................................................................................41、时代背景..............................................................................................................................................42、传统计量的局限性..............................................................................................................................5（三）公允价值在新会计准则中的实际运用.................................................................................................5三、我国公允价值的应用所存在的问题................................................................................................................5（一）公允价值有可能再次成为企业操纵利润的工具.................................................................................51、在投资性房地产中引用公允价值所产生影响...................................................................................62、在非货币性资产交换中引用公允价值所产生影响...........................................................................63、在资产减值准备中引用公允价值所产生影响...................................................................................6（二）公允价值的取得和可靠性存在问题....................................................................................................7（三）税收制度与会计制度的冲突................................................................................................................8（四）我国会计人员的总体素质需要提高....................................................................................................8（五）企业的利润波动大................................................................................................................................9四、对我国公允价值所存在的问题的建议............................................................................................................9（一）健全和完善市场及第三方评估机构....................................................................................................9（二）建立公允价值计量准则及其框架体系，加快会计准则与税收制度的协调...................................10（三）提高会计从业人员的素质，提高会计人员的职业判断能力和守法意识.......................................10（四）加强对利润操作的控制......................................................................................................................11结束语............................................................................................................................