公允价值计量属性的应用难点与解决途径 -会计学专业

摘要

公允价值计量属性作为现代会计体系中的重要组成部分，在提升财务信息相关性和决策有用性方面发挥着不可替代的作用，但其应用过程中面临着诸多难点。本文旨在深入剖析公允价值计量属性在实际应用中的问题并探索解决途径，以期为完善我国会计准则体系提供理论支持与实践指导。当前公允价值计量面临的主要挑战包括市场环境复杂多变导致估值难度增大、不同层级资产估值技术差异显著、缺乏统一规范的操作指南以及对专业人员素质要求较高等。针对上述问题，本文提出构建多层次公允价值计量框架、完善估值技术指引、加强信息披露透明度、强化从业人员培训等解决方案。通过优化制度设计与执行机制，可以有效提高公允价值计量的可靠性和可操作性，从而更好地服务于资本市场发展需求。本研究不仅丰富了公允价值计量领域的理论成果，还为监管部门制定相关政策提供了参考依据，具有重要的现实意义。

关键词：公允价值计量会计准则估值技术

Abstract

As an important part of modern accounting system, fair value measurement attribute plays an irreplaceable role in improving the relevance of financial information and the usefulness of decision making, but there are many difficulties in its application. This paper aims to deeply analyze the problems of fair value measurement attribute in practical application and explore solutions, in order to provide theoretical support and practical guidance for improving our accounting standards system. At present, the main challenges facing fair value measurement include the increasing difficulty of valuation due to the complex and changeable market environment, the significant differences in asset valuation techniques at different levels, the lack of unified and standardized operating guidelines, and the high quality requirements for professionals. In view of the above problems, this paper proposes to build a multi-level fair value measurement fr amework, improve the valuation technical guidelines, strengthen the transparency of information disclosure, strengthen the training of practitioners and other solutions. By optimizing the system design and implementation mechanism, the reliability and operability of fair value measurement can be effectively improved, so as to better serve the development needs of the capital market. This study not only enriches the theoretical achievements in the field of fair value measurement, but also provides a reference for the regulatory authorities to formulate relevant policies, which has important practical significance.

Keyword:Fair Value Measurement Accounting Standards Valuation Techniques

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2公允价值计量属性的理论基础 1

2.1公允价值的概念与发展历程 1

2.2公允价值计量的基本原则 2

2.3公允价值与其他计量属性的关系 3

3公允价值计量的应用难点分析 4

3.1市场信息获取的局限性 4

3.2估值技术的复杂性 4

3.3不同行业应用的特殊性 5