摘要中国财政部在2006年2月15日出台的有关会计的新的企业会计准则规范，内容其中包含了有一条基本和三十八条具体的企业会计准则规范。在这里我们国家首次以条例形式提到了公允价值。可以发现其中很多准则在一些方面都涉及到了这一属性。公允价值这一计量的出现和不断普及是国内会计准则的一个新的突破点，具有很大的意义与内涵。同时还是现阶段我们国家对公允价值研究进入了一个全新领域的标志，意义非凡。86388

如今的会计环境其实是一直变化发展的，此时公允价值的出现正式适应了这一要求，可以帮助会计人员进行更好的职业判断，但是，其出现也为如今会计人员提出了新的挑战。他们要在原本的会计基础之上研究新的方式，不断增强其专业能力，从而能够在原本精通现值估计的基础上，更好的进行职业判断。这篇文章就是分别研究了公允价值的各个方面，其中包括概念、意义、影响因素等。其中还涉及到了公允价值这一计量模式下相关的会计从业人员对会计职业判断的正确认识和运用。分别从不同的方面论述了公允价值的基本理论与其在我国现阶段在我国会计职业判断中的出现的困扰和挑战。并提出相关的建议。

毕业论文关键词：公允价值计量；会计职业判断；挑战；应用；对策

Accounting Professional Judgment in the Application of Fair Value

Abstract Chinese Ministry of Finance in the new Accounting Standards Specification February 15, 2006 concerning the introduction of accounting, the contents of which have included a basic and thirty-eight specific enterprise accounting standards specification。 Here in our country for the first time in the form of regulations referred to fair value。 Many of the guidelines can be found in some aspects are related to this property。 The fair value measurement of the emergence and growing popularity of a new breakthrough in the domestic accounting standards, has great significance and meaning。 Our country is also at this stage of the fair value of research into a new field of the flag, significance。

Today's environment is actually accounting change has been the development of the fair value appears formally adapted to the requirements of the accounting staff can help better professional judgment, but its emergence as accountants now presents new challenges。 They want to study in the original basis of accounting in new ways, and constantly enhance their professional capabilities to be able to estimate the present value of proficiency in the original, based on professional judgment will be better。 This article is studied the various aspects of the fair value, including the concept, meaning and influencing factors。 It also relates to the relevant accounting practitioners under the fair value measurement model for accounting professional judgment to correctly understand and use。 From different aspects discusses the basic theory and its fair value in our country in the professional judgment of accounting problems and challenges that arise at this stage。 And make relevant recommendations。

Keywords: fair value measurement; professional judgment; challenge; application; countermeasure

目录

0引言 1

1公允价值应用中职业判断的基本理论 1

1。1公允价值概念及特征 1

1。2公允价值应用中职业判断的相关问题 2

1。2。1公允价值与会计职业判断的关系 2

1。2。2我国会计公允价值的影响因素 4

2公允价值应用中使用职业判断的优点及风险