新会计准则体系下公允价值和现值的应用

目前公认的主要会计计量属性有历史成本（历史收入）、现行成本、现行市价、可变现净值、未来现金流量的现值,公允价值是作为一个会计计量属性体系的总称来体现的,其中公允价值与现值是交叉的关系。我国公允价值和现值的应用中还存在着对公允价值的理论研究不够深入、会计准则与审计准则不够协调和公允价值特别是现值的估值技术不够完善等问题。因此,应从市场经济环境、公允价值运用的制度基础、从业人员执业水平和会计监管体系等方面加强建设。

The application of fair value and present value under the new accounting standards

Nowadays,there are five generally accepted accounting measurement attributes such as historical cost（historical income）,current cost,current market value,net realizable value,present value of future cash flows.Fair value is embodied as a general term of the accounting measurement attribute system,in which the relationship between fair value and present value is cross.Currently,the application of fair value and present value in our country has some shortcomings.There are three mainly factors：the theoretical studies on the fair value are not deep enough,the accounting standards and the auditing standards are not coordinate enough and the technology of fair value,especially the present value is not perfect enough.The author puts forward recommendations from market economy environment,the basic systems of using fair value,practitioners＇ practice standards and accounting supervision system.