企業(yè)會(huì)計(jì)準(zhǔn)則外文翻譯文獻(xiàn)

企業(yè)會(huì)計(jì)準(zhǔn)則外文翻譯文獻(xiàn)PAGEPAGE2企業(yè)會(huì)計(jì)準(zhǔn)則外文翻譯文獻(xiàn)(文檔含英文原文和中文翻譯)外文：OnFebruary15,2006,theMinistryofFinanceissued1itemofbasicaccountingstandardsand38specificguidelines,thenewsetofaccountingstandardssystem.Standardsissued,thecommunitygavewideattention,thesecuritiesindustry,businesscircles,academiccirclesgaveheighttheopinion,thinkthisisthesecondin1993accountingreformafteranotherisofgreatsignificancetotheaccountingreform,markingChina'sconvergencewithinternationalfinancialreportingstandardsofenterpriseaccountingstandardssystemformallyestablished,toimprovetheChina'ssocialistmarketeconomicsystem,improvethelevelofopeningupandaccelerateChina'sintegrationintotheglobaleconomyhasimportantsignificance.

Alsoexpressedtheirconcernsandworries,mainlyreflectedinthefollowingaspects:afairvalueisdifficultto"fair",andisverylikelytobecometheprofitmanipulationtools;twoistheenterprisemaytoadjustearningsmanipulationdebtrestructuring,debtrestructuringwillonceagainbecomethedarlingofthesecuritiesmarket;threeisthenewstandardpublishedmayinduce"fair"phenomenon,whichmayleadtotheendof2006enterpriseswillimpairmentassaultback,atthesametimeaccountsreceivableimpairmentwillstillgivelistingCorporationprofitadjustmentleaveslotsofspace.Theseconcernswhetheritcanbecomeareality?Thenewstandardswillbecomethecorporateprofitsmanipulationofthetool?Herewehavetothisafewworryaboutonetolaunchtheanalysis:

Amoderate,fairvalueapplication

ThehistoryofourcountryisalistingCorporationwiththefairvalueofprofitmanipulation.Fairvalueappearedin1998in"debtrecombines","nonmonetarytransactions"specificaccountingstandards,aftertheactualoperationinmanycompaniestheabuseoffairvalueandprofitmanipulationin2001revisedguidelinesbytherestrictionoftheuseof.Thenewcriterionsysteminfinancialtool,realestateinvestment,notthecombinationundercommoncontrol,debtrestructuringandnon-monetarytransactionsetc.arecarefullyadoptedthefairvalueaccountingstandards,thusbecomingtheonelargewindow.Pastepisodesof"story"willrepeatitself?Tothisoneproblemweanalyzedfromthefollowingaspects:

Firstofall,thefairvalueoftheassetscanbeachievedbyusingfairvaluevaluationistheinternationalaccountingstandards,theUnitedStatesandmostmarketeconomiccountriesaccountingstandardsingeneralpractice.Internationalalreadycrossedthe"want"presentvalueandfairvaluedebatestage,andmainlyin"howtouse"stage;Internationaldidnotbecauseof"Enronevent"appearanddelaythestudyandadoptpresentvalueandthefairvalueoftheprocess.Fromthebeginningof1975,30years,FASBonthefairvaluemeasurementsystemresearchhasnotstopped,thefairvalueintheaccountingstandardsintheUnitedStatesareusedmoreandmorewidely.Asof2004,attheendof12,FASBhasreleasedatotalof153financialaccountingstandards,fairvalueaccountingstandardsandrelated60(forever,2005).Fairvaluehasaprofoundtheoreticalbasisfortheten,itaccordswiththeeconomicincomeconcept,thecomprehensiveincomeconcept,cashflowandmarketpriceofaccountingassumption,accountinggoal,modernrelevanceandreliabilityofqualitycharacteristicsofaccountingelements,essentialcharacteristics,futurebasicaccounting,valueandvalueconcept,measurementvaluesandnetsurplustheoryandfinancialstatementsoftheprimitivelogic(XieSifone,2005).Theuseoffairvaluecaneffectivelyenhancetherelevanceofaccountinginformationforinvestors,creditors,andotherstakeholderstoprovidemorehelptotheinformationfordecisionmaking.Taketheinvestmentrealestate,book20000000yuan,ifthecitypricerisesto$200000000accountingshouldreflect200000000yuan,suchinformationisreallytrueanduseful.Ifstillpersistinthestatementsthatthe20000000yuan,accountingtreatmentissimple,butthisinformationdoesnothelpthedecision-makingofinvestors,evenmisleading.Anyreformwillnotgiveupeatingforfearofchoking,accountingreformisnoexception.Inlinewithinternationalstandardsisthedirection,istorepresentthegeneraltrend,thispointisintheaffirmative.

Secondly,suitablefortheapplicationofthefairvalueofthe"soil"preliminaryalreadyform.Fairvalueistheproductofthemarketeconomy.In2003theCentralCommitteemadeonperfectingthesocialistmarketeconomicsystemanumberofissues,symbolizesthatourcountrymarketeconomyalreadyfromstart-uptoimprove,themarketeconomystatusofChinahasbeenestablished.Thesecuritiesmarketofourcountryaftertenyearsofdevelopmentandperfection,tostrengthencorporategovernance,improveoperationaltransparency,clearviolations,establishinglistingCorporationintegratedsupervisionsystemhasmadegreatprogress.ChinaSecuritiesRegulatoryCommissionpromotingtheshare-tradingreformpilot,listingandfinancingprogram,hasissuedanumberofregulations,strengthenthelistingCorporationinformationdisclosureandfraudandstrength;theMinistryoffinancetoincreasethequalityofaccountinginformationandtheCPAauditqualityinspection;listingCorporationgovernancelevelrisesfurther,CPA,assetsassessmentdivision,independentdirectorssuchasrationaleconomicchoiceforlistingCorporationirregularitiesbuiltseveral"firewall";themajorityofinvestorsintheanalysisofaccountinginformationtojudge,effectivescreeningcapacityisenhanced,theeffectivenessofthesecuritiesmarketgraduallyimprove.Inaddition,afterjoiningtheWTO,largeamountofforeigncapitalintoChina,financialderivativestradingactivity,produceanumber,differentfeaturesofderivativefinancialinstruments,suchasfutures(Futures),option(Options),forwardcontract(ForwardsContract),swap(Swaps)etc..Asthederivativefinancialinstrumentsnoinitialnetinvestmentisrequired,orveryfewrequirementsofnetinvestment,thehistoricalcostofitsincapableofaction,onlythefairvaluetocarryontheaccuraterecognitionandmeasurement..FASl33stated:fairvaluemeasurementoffinancialinstrumentsisthebestmeasurementattribute,thederivativefinancialinstruments,fairvaluemeasurementattributeistheonly.Potentialoftimeshift,whichcontributestotheapplicationofthefairvalueoftheenvironmentispreliminaryalreadyimplementation.Wemustadoptthedevelopmentstrategyview",not"oncebitten,twiceshyoftenyears".

Inthird,thefairvalueofthecriteriainthenewapplicationismorecautious,doesnotleadtoabuse.Comparedwithinternationalfinancialreportingstandards:Chinaaccountingstandardssystemindeterminingthescopeoftheapplicationoffairvalue,themorefullyconsiderChina'snationalconditions,theimprovementwasprudent.Theuseoffairvaluemustsatisfycertainconditions,inthebasicguidelinesinsectionforty-thirdclearlypointedoutthatthereplacementcost,netrealizablevalueof,presentvalue,fairvalue,shouldbetoensurethattheidentifiedelementsofaccountingamountscanbeobtainedandthereliablemeasurement.Inrelationtospecificstandards,theuseoffairvaluemeasurement,hasclearlydefinedconstraints.Forexample,inrealestateinvestmentcriteriaspecifiedbythefairvaluemeasurementmodel,thefollowingconditionsshallbemetsimultaneously:oneistheinvestmentpropertyrealestatelocatedinactivetradingmarketofrealestate;twoistheenterprisecanfromtherealestatetradingmarketonthesameorsimilarrealestatemarketpricesandotherinformation,thustheinvestmentrealestatetomakeareasonableestimateoffairvalue.

Visibleintheinvestingrealestatestandards,bancontainsmorehypotheticalvaluationtechniquesused,onlyinacertainreliabilityonthebasisthattheuseoffairvalue,andnotalloftheinvestmentrealestatecanbeappliedthefairvalue.Soaslongasthestrictlyinaccordancewiththestandards,fairvaluewillreallybefair.

Forinstanceinnonmonetarytransactionsfortheuseoffairvalue,thenewstandardsinexchangeofnon-monetaryassets,fairvalueandchangethecarryingvalueoftheassetsincludedinthecurrentprofitsandlossesofthedifferencebetweenthetwoconditions,namelytheexchangemustbecommercialinnature,andachangeofassetsorthefairvalueoftheassetssurrenderedcanbemeasuredreliably.Commercialessencerefersto,mustbechangedinthefuturecashflowoftheassetsatrisk,timeandamountofassetssurrenderedandweresignificantlydifferent,orsubstitutionofassetsandtheassetssurrenderedthepresentvalueofestimatedfuturecashflowsaredifferent,andthedifferencebetweentheassetsandthechangeofthefairvalueoftheassetsismoresignificantthanthe.Thenewguidelinesarealsoprovidedtodeterminewhetheriscommercialinnature,anenterpriseshallpayattentiontowhetherornotthetransactingpartiesarerelatedpartyrelationship.Relatedpartyrelationshipmayleadtotheoccurrenceofnonmonetaryassetsexchangeisnotcommercialinnature.Thesepreconditions,willeffectivelyrestrictedtononmonetaryassetsexchangewayofearningsmanipulationbehavior.Fromtheserules,wecanseethat,theapplicationoffairvalueisstrictlyrestrictedconditions,thefairvalueisnotallowedtoabuse.

Thenewstandardsrequirethatthefairvalueto"reliable"andnot"just,fairvalueestimate"isnolongertheeraserruler.Theauthorthinks,fairvaluetobeprofitmanipulationtoolsneedtoalsohavethreeelements:thelistingCorporationmanagementdeliberatefraud,accountingauditstaffloseoccupationmoralandsecuritiesmarketregulatoryfailure.Infactwiththethreeelements,anysystemcaneffectivelyplayaprotectiverole,therefore,establishingandperfectingaccountingstandardssupportingmanagementsystemisurgent.

Two,thedebtrestructuringreformfromthebottom

Thenewdebtrestructuringguidelinesstipulatedindebtrestructuringgainscanbeincludedinthecurrentprofitsandlosses.Asadebtor'slistingCorporation,thenewdebtrestructuringguidelinesmeansthat,oncethecreditorconcessions,listingCorporationacquiredinterestswillbedirectlyincludedinthecurrentincome,intoaprofitreport.Debtrestructuringislikelytoincreaseprofits,improveearningspershare.Butthisapproachachievedwiththeinternationalconvergenceoffinancialreportingstandards,reflectstheessenceoftransactiondebtrestructuring,debtrestructuringgainsisafterallthecreditorsratherthanownersconcessions,thepastwillnotpasstheprofitandlossstatementdirectlyincludedinthecapitalreserve,itisunderthespecialbackgroundofamatterofexpediency,nowbeincludedintheprofitandloss,isnot"white"the"black",butthereformfromthebottom.Thenewguidelinesonthedefinitionofdebtrestructuring,madeclearonlyin"thedebtor'sfinancialdifficulties."thepremisecondition,cangetdebtconcessionconfirmedasdebtrestructuringgains.Thisconditionwillberestrictedtoacertainextent,thenewguidelinesonabuse,preventinappropriateacknowledgementofdebtreorganizationgains.

Somepeoplethinkthatsomeaffiliatescanalsothrougharemitadebt,ahighperformancetopricemanipulation,insidertrading,isstillsmallshareholderssufferedlosses.Infact,thisfearisabitmuch.Thisisbecause,first,for*STandSTcompany,fantasyondebtrestructuringbenefit,reachingforthestarsisfutile.Becausethe2004amendmentoftheShanghaiandShenzhenStockExchangerules,oneisfreed,afterdeductingnon-recurringprofitsandlosses,netprofitispositive.DebtrestructuringtolistingCorporationprofits,inactualaccountantoperation,willbeincludedinoperatingincome,whichbelongstothenon-recurringprofitandloss,thuscaninSt,thestarsaredeductedfrom;second,hasexperiencedmorethan10yearsofstockmarketinvestors'groundlesstalk,analysisandjudgmentabilityandselfprotectionconsciousnesshadverybigrise,debtrestructuringguidelinesrequiringcompaniestodisclosethefairvalueofthemethodsandbasisfortheascertainment,investorscaneasilyrecognizethedebtrestructuringpackagingprofits,inordertomakearationalchoice.InvestorsblindlyfollowZhuang,slaughteragehasgoneforever.

Inthree,theimpairmentofChinesecharacteristics

Newguidelinesforassetimpairmentprovisions,assetimpairmentlossisconfirmed,inthelaterperiodmaynotbeback.Itisbasedontherealsituationofourcountry,lastditchofmajorchange,itiswithinternationalaccountingstandards,withsubstantialdifferencesinthe.Newguidelinesforassetimpairmentwilleffectivelycurbtheuseimpairmentasa"secretreserve"adjustingprofitsituation.Guidelinesfortheimplementation,useimpairmentadjustingprofitspacewillbecomemoreandmoresmall,theprovisionofmanualadjustmentofprofitswillbemoreandmoredifficult.

Somepeoplewritecivilpointoutnewguidelinesforassetimpairmentinducedbyreleasingwill"go"phenomenon,causesome"hiddenprofits"oftheindustryandRelatedCompanies,possibleimpairmentin2006willbereadytostrikeback,"crowchangePhoenix"mayreproduce.Weanalyze,firstofall,ifthelistingCorporationsnatchesinthenewguidelinesbeforetheimplementationofthe2006yearrushsimpairment,wemustfirstexaminewhethersuchactionsarethereasonablebasis,namelytheoriginalhasprovisionfortheimpairmentofanassetvaluenowisreallypicksup,andifso,toadjusttheassetvaluewillmaketheaccountinginformationmorereal,related;secondly,in2006largeredbackimpairmentmustmakeappropriateevidenceoftheoriginalprovisionfortheimpairmentofappropriateness,otherwisethepreviousprovisionistheabuseofaccountingestimationresults,shouldbeinaccordancewiththeaccountingerrorhandling,areversalofimpairmentcannotbeusedasthe2006annualprofit.Moreover,thefinancialsectorhasbeenawareofthisproblem,andtakespositiveandeffectivemeasures,preventtheassaulttoadjustprofitlistingCorporation.Inaddition,sometimeagothemarketthatnewguidelineswillmakeAshareslistingCorporationin2006toincreasenetprofit20000000000Yuanhearsay,thesurveyisauthor'ssubjective,concernedmediaspeciallyclarification.

Othersreceivablesandotherfourimpairmentexpressedworry,thinkaccountsreceivable(especiallythe"shareholdersofaccount")willbecomethe"eightproject"ofthemainmeansofprofitmanipulation.Infact,inthenewguidelines,receivablesisasfinancialassets,andthedepreciationdetailedprovisions,requiresthattheremustbe"objectiveevidence"ofimpairmenttoprovisionforimpairment,suchevidenceincludesthedebtorseriousfinancialdifficulties,islikelytofailorotherfinancialrestructuring.Canbesaidthatthecriterionismoreandmoreperfect,thenthe"thisyearthatcannottakebackfullprovision,nextyear'efforts'andback",this"topracticedeception"approach,whichitselfhasviolatedrules,topasstheCPAauditandhidfrominvestorseye,I'mafraidsomedifficulty.

Throughtheaboveanalysis,wecanseesomepeopleonthenewcriterionafewconcerns,manyinrealitydoesnotexist,orisintheprocessofthereformofthepricetobepaidfor,andfarfromtheirimaginationsoserious.Buttheseconcernsalsoremindstandardsdepartmentsintheformulationofstandardstothefullattentionofguidelinesforthetechnicalandeconomicconsequences,inthesettingofthenewguidelinesintheprocess,givefullconsiderationtoguidelineimplementationmayariseinthecourseofthevariousproblems,andfurthermakeaspecificinterpretationandexplanation,improvingguidelinesoperation,improveaccountinginformationquality.

Alsoneedtopointoutinparticular,accountingstandardsisaproductionofaccountinginformationofthespecification,itistosolvetheproblemof"howtodo".Ontheaccountingstandardsofthemaliciousmisuseofguidelinesfortheimplementationofthe"people",fromtheperspectiveofthelistingCorporationistheecologicalproblems,tostrengthensupervision,occupationmoralconstruction,improvetheabilityofinvestorsscreeningaccountinginformationsystemengineeringtosolve,cannotbeattributedtotheguidelinesthemselves.Andthenewaccountingandauditingstandardssystemcomeonstage;itistopromotetheimprovementoflistingCorporationgovernanceecologyeffectivemeasure.Sayfromthismeaning,wearenotgoingtoworryaboutme,but"criteriaforthebeatandbreatheout".

Note:①accordingtothe"ShanghaiStockExchangeListingRules(2004Revision)"provisions,*STindicatedthepresenceofterminatingthelistingofspecialprocessingandSTriskforotherspecialtreatment.

Mainreferences

Ministryoffinance.In2006accountingstandardsforbusinessenterprises.EconomicSciencePress

YuMonishing.The2005fairvalueintheUnitedStatesofAmerica'sapplicationresearch.Financialtheory,9

XieStiffen,wearingZili.2005presentvalueandfairvalueaccounting:financialreformistheimportantpremiseoftwenty-firstCentury.TheoryandpracticeofFinanceandeconomics,9中文：2006年2月15日，財(cái)政部發(fā)布了包括1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則在內(nèi)的新的一整套企業(yè)會(huì)計(jì)準(zhǔn)則體系。準(zhǔn)則發(fā)布后，社會(huì)各界給予了廣泛關(guān)注，證券界、企業(yè)界、學(xué)術(shù)界人士給予了高度評(píng)價(jià)，認(rèn)為這是繼1993年會(huì)計(jì)改革后又一次具有重大意義的會(huì)計(jì)改革，標(biāo)志著中國(guó)與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系正式建立，對(duì)于完善我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制、提高對(duì)外開放水平和加速中國(guó)融入全球經(jīng)濟(jì)都具有重要意義。也有人道出自己的擔(dān)心與憂慮，主要體現(xiàn)在以下幾個(gè)方面：一是公允價(jià)值難達(dá)“公允”，并極有可能成為利潤(rùn)操縱的工具；二是企業(yè)可能操縱債務(wù)重組來調(diào)節(jié)收益，債務(wù)重組會(huì)再度成為證券市場(chǎng)的寵兒；三是新準(zhǔn)則的出臺(tái)會(huì)誘發(fā)“趕集”現(xiàn)象，即可能會(huì)導(dǎo)致2006年年底前企業(yè)將減值準(zhǔn)備突擊沖回，同時(shí)應(yīng)收賬款等減值準(zhǔn)備仍然會(huì)給上市公司調(diào)節(jié)利潤(rùn)留下很大空間。這些擔(dān)憂是否真的會(huì)變成現(xiàn)實(shí)？新準(zhǔn)則會(huì)否成為企業(yè)進(jìn)行利潤(rùn)操縱的工具？下面我們就對(duì)這幾點(diǎn)擔(dān)憂一一展開分析：一、公允價(jià)值適度運(yùn)用我國(guó)歷史上確實(shí)出現(xiàn)過上市公司借助公允價(jià)值操縱利潤(rùn)的情況。公允價(jià)值在1998年出現(xiàn)于“債務(wù)重組”、“非貨幣性交易”等具體會(huì)計(jì)準(zhǔn)則中，后因?qū)嶋H運(yùn)行中出現(xiàn)很多公司濫用公允價(jià)值操縱利潤(rùn)的情況而在2001年修訂后的準(zhǔn)則中被限制使用。新準(zhǔn)則體系在金融工具、投資性房地產(chǎn)、非共同控制下的企業(yè)合并、債務(wù)重組和非貨幣性交易等方面均謹(jǐn)慎地采用了公允價(jià)值，從而成為本次會(huì)計(jì)準(zhǔn)則的一大亮點(diǎn)。過去發(fā)生的“故事”會(huì)重演嗎？對(duì)這一問題我們從以下幾方面分析：首先，對(duì)可以取得公允價(jià)值的資產(chǎn)采用公允價(jià)值計(jì)價(jià)是國(guó)際會(huì)計(jì)準(zhǔn)則、美國(guó)及多數(shù)市場(chǎng)經(jīng)濟(jì)國(guó)家會(huì)計(jì)準(zhǔn)則的普遍做法。國(guó)際上早已越過“要不要用”現(xiàn)值和公允價(jià)值的爭(zhēng)論階段，而主要進(jìn)入“如何用”的階段；國(guó)際上也絲毫沒有因“安然事件”的出現(xiàn)而延緩研究與采用現(xiàn)值和公允價(jià)值的進(jìn)程。從1975年開始的30年來，F(xiàn)ASB對(duì)公允價(jià)值計(jì)量體系的研究始終沒有間斷過，公允價(jià)值在美國(guó)會(huì)計(jì)準(zhǔn)則中的運(yùn)用也越來越廣泛。截止2004年12月底，F(xiàn)ASB共發(fā)布了153個(gè)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則，與公允價(jià)值有關(guān)的會(huì)計(jì)準(zhǔn)則有60個(gè)（于永生，2005）。公允價(jià)值有深厚的十大理論基礎(chǔ)，它符合經(jīng)濟(jì)收益概念、全面收益概念、現(xiàn)金流量制和市場(chǎng)價(jià)格會(huì)計(jì)假設(shè)、現(xiàn)代會(huì)計(jì)目標(biāo)、相關(guān)性和可靠性質(zhì)量特征、會(huì)計(jì)要素的本質(zhì)特征、未來會(huì)計(jì)確認(rèn)的基礎(chǔ)、現(xiàn)值和價(jià)值理念、計(jì)量觀和凈盈余理論以及財(cái)務(wù)報(bào)表的本原邏輯（謝詩芬，2005）。公允價(jià)值的運(yùn)用能有效地增強(qiáng)會(huì)計(jì)信息的相關(guān)性，為投資者、債權(quán)人等眾多利益相關(guān)者提供更加有助于其決策的信息。就拿投資性房地產(chǎn)來說，賬面2000萬元，如果市價(jià)漲到2億元會(huì)計(jì)上就應(yīng)該反映2億元，這樣的信息才真正真實(shí)有用。如果仍然堅(jiān)持在報(bào)表上顯示2000萬元，會(huì)計(jì)處理倒是簡(jiǎn)單了，但這種信息不僅不能幫助投資者進(jìn)行決策分析，甚至還會(huì)誤導(dǎo)。任何改革都不能因噎廢食，會(huì)計(jì)準(zhǔn)則的改革也不例外。與國(guó)際接軌是方向，是大勢(shì)所趨，這一點(diǎn)是應(yīng)該肯定的。其次，適宜于公允價(jià)值應(yīng)用的“土壤”已初步形成。公允價(jià)值是市場(chǎng)經(jīng)濟(jì)的產(chǎn)物。2003年中央做出關(guān)于完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制若干問題的決定，標(biāo)志著我國(guó)的市場(chǎng)經(jīng)濟(jì)已經(jīng)由初創(chuàng)轉(zhuǎn)向完善，中國(guó)的市場(chǎng)經(jīng)濟(jì)地位已經(jīng)確立。我國(guó)的證券市場(chǎng)經(jīng)過十幾年的發(fā)展和完善，在強(qiáng)化公司治理，提高運(yùn)作透明度，清理違規(guī)行為，構(gòu)建上市公司綜合監(jiān)管體系方面有了很大的進(jìn)步。中國(guó)證監(jiān)會(huì)推進(jìn)股權(quán)分置試點(diǎn)，改革了上市和再融資的程序，頒布了大量監(jiān)管規(guī)章，加強(qiáng)了上市公司信息披露和舞弊查處的力度；財(cái)政部加大了對(duì)會(huì)計(jì)信息質(zhì)量和注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量的監(jiān)督檢查；上市公司內(nèi)外治理水平進(jìn)一步提高，注冊(cè)會(huì)計(jì)師、資產(chǎn)評(píng)估師、獨(dú)立董事等的理性經(jīng)濟(jì)選擇為上市公司的違規(guī)行為構(gòu)筑了多道“防火墻”；廣大投資者對(duì)會(huì)計(jì)信息進(jìn)行分析判斷、有效甄別的能力也有所加強(qiáng)，證券市場(chǎng)的有效性逐步提高。此外，加入WTO以后，大量外國(guó)資本涌入我國(guó)，金融衍生產(chǎn)品交易活躍，產(chǎn)生了數(shù)量眾多、特征各異的衍生金融工具，如期貨（Futures）、期權(quán)（Options）、遠(yuǎn)期合約（ForwardsContract）、互換（Swaps）等。由于衍生金融工具不要求初始凈投資，或要求很少的凈投資，歷史成本對(duì)其無能為力，只有公允價(jià)值才能對(duì)其進(jìn)行準(zhǔn)確的確認(rèn)和計(jì)量。。FASl33明確表示：公允價(jià)值是計(jì)量金融工具最佳的計(jì)量屬性，對(duì)衍生金融工具而言，公允價(jià)值是唯一的計(jì)量屬性。勢(shì)異時(shí)移，這些有助于公允價(jià)值應(yīng)用的環(huán)境已初步實(shí)現(xiàn)。我們必須采用發(fā)展的戰(zhàn)略的眼光看待問題，不能“一朝被蛇咬，十年怕井繩”。第三，公允價(jià)值在新準(zhǔn)則中的應(yīng)用較為謹(jǐn)慎，不會(huì)導(dǎo)致濫用。與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則相比：我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則體系在確定公允價(jià)值的應(yīng)用范圍時(shí)，更充分地考慮了我國(guó)的國(guó)情，作了審慎的改進(jìn)。公允價(jià)值的運(yùn)用必須滿足一定的條件，在基本準(zhǔn)則第四十三條中就明確指出采用重置成本、可變現(xiàn)凈值、現(xiàn)值、公允價(jià)值計(jì)量的，應(yīng)當(dāng)保證所確定的會(huì)計(jì)要素金額能夠取得并可靠計(jì)量。在有關(guān)具體準(zhǔn)則中，對(duì)采用公允價(jià)值計(jì)量的，都有明確規(guī)定的限制條件。比如在投資性房地產(chǎn)準(zhǔn)則中就明確規(guī)定采用公允價(jià)值模式計(jì)量的，應(yīng)當(dāng)同時(shí)滿足下列條件：一是投資陛房地產(chǎn)所在地有活躍的房地產(chǎn)交易市場(chǎng)；二是企業(yè)能夠從房地產(chǎn)交易市場(chǎng)上取得同類或類似房地產(chǎn)的市場(chǎng)價(jià)格及其他相關(guān)信息，從而對(duì)投資性房地產(chǎn)的公允價(jià)值做出合理的估計(jì)?？梢娫谕顿Y性房地產(chǎn)準(zhǔn)則中，禁止含有較多假設(shè)的估值技術(shù)的應(yīng)用，只有在具有一定的可靠性的基礎(chǔ)上才能夠使用公允價(jià)值，并不是所有投資性房地產(chǎn)都可以采用公允價(jià)值。因此只要嚴(yán)格地按照準(zhǔn)則實(shí)施，公允價(jià)值就會(huì)真的做到公允。再比如在非貨幣交易中對(duì)于公允價(jià)值的運(yùn)用，新準(zhǔn)則規(guī)定了在非貨幣性資產(chǎn)交換時(shí)，公允價(jià)值與換出資產(chǎn)賬面價(jià)值的差額計(jì)入當(dāng)期損益的兩個(gè)前提條件，即該項(xiàng)交換必須具有商業(yè)實(shí)質(zhì)，并且換人資產(chǎn)或換出資產(chǎn)的公允價(jià)值能夠可靠計(jì)量。商業(yè)實(shí)質(zhì)是指，必須是換入資產(chǎn)的未來現(xiàn)金流量在風(fēng)險(xiǎn)、時(shí)間和金額方面與換出資產(chǎn)顯著不同，或者是換人資產(chǎn)與換出資產(chǎn)的預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值不同，且其差額與換入資產(chǎn)和換出資產(chǎn)的公允價(jià)值相比是重大的。新準(zhǔn)則還規(guī)定在確定是否具有商業(yè)實(shí)質(zhì)時(shí)，企業(yè)應(yīng)當(dāng)關(guān)注交易各方之間是否存在關(guān)聯(lián)方關(guān)系。關(guān)聯(lián)方關(guān)系的存在可能導(dǎo)致發(fā)生的非貨幣性資產(chǎn)交換不具有商業(yè)實(shí)質(zhì)。這些前提條件，將有效制約以非貨幣性資產(chǎn)交