公允价值计量模式在金融资产中运用的思考

文章从阐述如何对金融资产公允价值进行确定、计量入手，分析金融资产运用公允价值计量模式带来的优势，结合金融资产公允价值对企业的影响，提出目前金融资产运用公允价值的建议和对策，对公允价值计量模式在金融资产中的运用作出了论述。

Fair Value Measurement Model in the Use of Financial Assets

Accounting measurement has been the core issue, the traditional accounting model based on the historical cost basis of measurement. But the 1970s in the 20th century, particularly in the 1990s, accounting environment has undergone a series of dramatic changes, especially the measurement of financial assets, the traditional measurement model has been difficult to adapt to the needs of economic development, called for a radical reform to improve and even the voice is getting higher and higher. In the Ministry of Finance on February 15, 2006 issued a new enterprise in China Accounting Standards System, Notable feature is the introduction of fair values, and fair value accounting attribute applied to the measurement of financial assets. Application fair values of financial assets accounting measurement is new accounting standards with international norms most obvious convergence. Based on how the fair value of financial assets for identification, measurement start. Analysis of financial assets using the fair value measurement mode of dominance with the fair value of financial assets of the business, and make use of the current financial assets at fair value of the proposals and solutions Measurement of the fair value of financial assets in the mode of use make discussed.