CAJ | 학술논문

公允价值是一种新的会计计量属性，虽然公允价值有许多优点，但是公允价值也存在数据、资料难以取得，价值估算过程中主观随意性较大，获取的信息不够可靠等缺点。鉴于公允价值在我国会计实务应用存在的问题，财政部近期发布了“公允价值计量”具体会计准则的征求意见稿。为此，本文从公允价值定义出发，根据意见稿的内涵，提出一些自己初浅的见解。
공윤개치시일충신적회계계량속성，수연공윤개치유허다우점，단시공윤개치야존재수거、자료난이취득，개치고산과정중주관수의성교대，획취적신식불구가고등결점。감우공윤개치재아국회계실무응용존재적문제，재정부근기발포료“공윤개치계량”구체회계준칙적정구의견고。위차，본문종공윤개치정의출발，근거의견고적내함，제출일사자기초천적견해。
Fair value is a kind of new attribute of accounting measurement. Though it has many advantages, there exist some weak points such as it's difficult to obtain the record and data of fair value, subjective randomness is large in the process of estimating the value, accessing to information is not reliable enough. Aiming at the existing problems of fair value in China's accounting practice, the Ministry of Finance recently issued the specific accounting standard draft on fair value measurement. Therefore, from the definition of fair value, according to the connotation of the draft, this paper puts forward some own opinions.