完善 公允價值計量 的實施環(huán)境（Perfect the implementation environment of fair value measurement）

完善 公允價值計量 的實施環(huán)境（Perfect the implementation environment of fair value measurement）Journal of Hebei University of Economics and Business Comprehensive Edition.Jun.2 to expandJ into of intestinal in. Wonderful of read san7raees spiderVol.6No.2o cut stone plus U five on.Ood 'd (intestinal fat man n Qin Shi Chengcai)Perfect the implementation environment of fair value measurementCui Hongguang, Liu Yuanfang(1. Hebei, Shijiazhuang 0, Hebei, Shijiazhuang 0, 3)School of accounting, Hebei University of Economics and Business, 5lX) 61; 2. Department of business administration, Shijiazhuang Institute of Railway Technology, 54Abstract: the fair value measurement in China's new accounting standards system has been applied boldly and prudently, and it has the characteristics that conform to the national conditions of our country,This is a highlight of the new accounting standards, this paper expounds how to improve the implementation environment of fair value accounting T, so as to make the application of fair value realProviding useful information for decision making of accounting information users.Guan Jian's words: accounting standards; fair value; implementation environmentFirst, the fair value and its application in the new accounting standardsCharacteristic20. New enterprises launched by the Ministry of Finance in FebruaryAccounting standards system marks the trend of China and international financial reporting standardsThe establishment of the same enterprise accounting standards system. It is to perfect our countryThe socialist market economic system improves the level of opening up and acceleratesChina's integration into the global economy is of great significance. Revision of this standardThe most important thing is accounting, using fair value as accountingThus, the usefulness of accounting information is improved.Fair value in the new accounting standards for enterprises - Basic StandardsThe value is defined as 8In a fair deal, both sides are familiar with the transactionThe amount of voluntary exchange of assets or debt settlementThe financial accounting standards board (FASB) believes that fair value is the currentIn the transaction, between the familiar, irrelevant and voluntary partiesThe price of asset exchange or debt settlement. You can see the two basic oneThe most important characteristic of fair value is the fair trade marketThe parties involved in the market take full account of the market informationConsensus, the transaction price formed under this consensus is fair value.The application of fair value in the new accounting standards has the following characteristics:1. limits the scope of application of fair value measurement. From 10Ninety-nineMarch 2014 to 24In October 002, FASB released 34 copies of FASMore than 70% of them involve fair value directly. Current effective internationalIn accounting standards (IAS/IFRS), the 0%6 standards apply fairDate: 2 accepted (X0 526) 3Value, and the more recent criteria, the greater the proportion of applications. zWei XinzhunThe system takes into account the current situation of China's market development, mainly in the financial industryEnterprise merger and debt under the control of non investment and real estateFair value is adopted in the aspects of reorganization and non monetary transaction. To fitAccording to the characteristics of accounting in these fields, it is beneficial to consolidate enterprise capitalThe quality of production, fully reveals the financial risk, correctly measure business performance,To provide useful decisions for investors, creditors and the publicAccounting information has laid a solid foundation.2. limits the application conditions of fair value. Fair value inThe application of accounting standards in China first appeared in the 1998 "non goods""Monetary transactions", "debt restructuring" and other specific accounting standards, because of meChina's factor market is immature and lacks active market, and fair value is oftenDifficult to obtain, leading to the accounting entity in the use of these accounting standards existAt random, so 24In 001 years, the accounting standards were amended to avoid the publicPermissible value. Taking into account the lessons learned from history and the development of China's marketStatus quo, "enterprise accounting standards - Basic Standards" is very stressedGenerally speaking, enterprises should adopt the calendar when they measure the elements of accountingThe historical cost should be measured by the replacement cost, net realizable value and present valueWhen the amount of the accounting elements determined can be obtained and reliably calculatedQuantity". The basic standards and specific standards all strictly regulate the use of fairPrerequisite of value,That is, fair value should be reliably measured.The new standards are under the control of financial instruments, investment real estate and non common controlCorporate mergers, debt restructuring and non monetary transactions have been adoptedFair value gives full consideration to prudence and avoids being abusedAuthor: Cui Hongguang (1 Mao, 8, one), male, Hebei, Gaoyi, Hebei University of Economics and Business, accounting for 50 graduate students, Shijiazhuang Institute of Railway Technology teaching assistant, research: FinanceAffairs management; Liu Yuan (1956, one), male, Shandong Qingdao people, associate professor of Shijiazhuang Institute of Railway Technology, research: construction enterprises accounting and auditingOne, 68, oneTools for profit margins. 3 (p ',)Two, constantly improve the implementation environment of fair value measurementFair value is the product of market economy and is accompanied by market economyDevelopment is widely adopted, just like Xie Shifen (24)005) point out thatSample: the more developed the market economy is, the more important the fair value accounting is. Fair priceValue accounting model is the inevitable trend of accounting development, along with the accounting environmentThis trend will become increasingly evident. In 2003 the central do exitDecision on the problems of perfecting socialist market economic systemThe market economy of our country has been turned from start-up to perfection, ChinaThe status of market economy has been established. In the past two years, the stock period of the operatorsThe reform of the right, the split share structure, the wave of asset securitization, the marketization of interest rate and the evidenceSecurities Futures and stock index futures are gradually expanding in China, and financial institutions are changingLeather is also imminent, the work of these areas can not be carried out smoothlyFair value guidance, but also for fair value measurement model should beIt creates conditions. However, the application of fair value accounting measurement depends on the application of fair value accounting measurementHowever, there are many controversies. The most controversial one is fair valueReliability of quantity. The historical cost is in the market by both buyers and sellersIt is not the accounting personnel's subjective decision that is determined by the normal transaction activitiesAs a result, this valuation has been tested by the market, and has the originalAs evidence, it can be confirmed by accountants. Therefore, general recognitionReliability for historical costs. And for fair value, when it does not existAt the observable market price, it needs to be estimated to be subjectiveRandomness, easy to be affected by the external environment and become profit manipulationTools. Therefore, we must constantly improve the fair value of this planThe external environment in which quantity attributes play a role in making fair value accountingThe accounting information reflected by the quantity is more reliable.1., continuously strengthen the theoretical research and training of accounting, improve the meetingPersonnel quality. The new standard system will be 24007 years, January 1stFirst of all, the implementation of the listed companies, therefore, to promote the implementation of the guidelines systemIt takes a lot of effort. The reform of measurement model is not a leapAnd we should pay attention to both theoretical development and practical application,We must also pay attention to the improvement of the quality of accountants. There is no high quality meetingFair value is impossible to reasonably estimate and be goodLand use. It is important to popularize fair value measurement in ChinaSex, we must continue to increase investment in education, cultivate a large number of fair priceAccountants who value concept, understand theory, practice, and have high professional ethics.This is the fair price is necessary to fully use, but also reduceFair value measurement costs, clearing the barrier for fair value useTo. First of all, accountants should keep pace with the times in their professional qualityWith the development of the situation, the concept was renewed and new knowledge was acceptedCan't stick to the rules, refuse new things. Secondly, we should strengthen the fairA 69Cui Hongguang and Liu Yuanfang perfect the environment of fair value measurementExtensive publicity of value measurement attributes and knowledge of accounting personnelNew, expand the training work of large-scale new guidelines system, so that the general assemblyThe personnel can know the fair value measurement property as soon as possible, and finally, to liveCollect and sort out the historical data and market information of the marketTo establish the method and system of determining the fair value of the unit.2., further improve the company's internal control system, improve corporate governanceTheoretical level. The formation of fair value is affected by the subjective factors of enterprise managementAs a result, the management often regards the fair value as its realityWhether the fair value is fair or not is largely the tool of the interests of the bodyIt depends on the level of corporate governance. On the one hand, we should improve corporate governance,To improve the control environment, strengthen the proportion of outside directors and board of directorsThe independence of "internal control" restricts the maximum maintenanceOn the other hand, the internal control system is an enterprise's preventionThe most basic measures of fraud, effective internal control system can be fraudulentSeal the door, reduce the chance of fraud. To improve corporate governanceIn order to improve internal control, the board of directors should undertake internal controlResponsibility to prevent fraud and improve the internal control through the full implementation of internal controlThe efficiency of the battalion should be strengthened, especially the allocation of powers and responsibilities, authorization control and internal managementAudit and budget control system to promote the realization of corporate governance goals.3. standardize the asset appraisal market so as to make the evaluation result fair and reasonable.The use of fair value model in the measurement of assets is likely to involveWhether the fair value is fair or not is the key to the evaluation and revaluation of assetsHow to evaluate the asset appraisal institution. The implementation of the new accounting standardsAfter that, how to regulate and evaluate the market has become the focus of attention. cannotHow to comment on how to evaluate, must be truly fair. Adaptation meetingA large number of applications of the fair value of valuation criteria, asset evaluation criteria to be madeIt is necessary to standardize the evaluation methods and evaluation of fair valueThe assessment process, government departments and valuers associations should increase the assessmentThe supervision of the market severely crack down on the collusion between the trustor and the trusteeThe act of assessing the fair value of assets occurs to ensure asset evaluationEvaluation of professionalism and independence.4. establish and improve the fair value audit system. In view of accountingThe introduction of fair value measurement, the audit standards system also increasedNo. 1322nd fair value measurement and disclosure auditThe audit work of Certified Public Accountants is reduced due to fair value measurementAudit risk caused by complexity and uncertainty. With the accounting standardsIn fact, the fair value measurement attributes are widely used, and the financial statements doFair value is related to recognition, measurement and reportingRequirements, the convergence with international accounting practices. Nevertheless, yesThe application of fair value accounting is still controversial. Disputes among themThe biggest problem is the reliability of fair value measurement. And if the publicThe reliability of value measurement is weak, and the impact on audit will also be great.OneJournal of Hebei University of Economics and Business (Comprehensive Edition)How to audit the fair value part of the financial statements and do their best?It is an unavoidable problem for auditors to evade audit risk.In order to improve the accuracy of fair value determination, China should establish a fair valueAudit suite 13.Audit of fair value of subject number 22System, as soon as possible the fair value measurement and disclosure of the audit guide, plusStrong training should enable auditors to understand and be familiar with the fair valueAudit related knowledge, standardize the procedure of determining fair value. for exampleIn view of investment real estate, non monetary assets exchange, debt restructuring and so onTransactions or events are increasingly involved in the fair value calculation modelThe certified public accountant should identify and evaluate the fair value measurementDisclosure of significant misstatement risks, especially special risks. registerThe materiality of Accountants' implementation of fair value measurement and disclosureProcedures usually include: testing management's major assumptions, valuation models andBasic data, independent valuation of fair value, consider the futureItem.CPA should also pay more attention to the measurement and disclosure of fair valueThe reasonableness of the big hypothesis gets the statement of management, including these assumptionsIs it appropriate to reflect the management's adoption of fair value measurement and disclosure?The intent and ability of a particular act. Sichuan (Lu)5., the financial departments and securities regulatory authorities should increase publicity and supervisionEfforts should be made as soon as possible. Financial department as accounting workThe competent authorities should introduce guidelines as soon as possible, and increase training and publicityWe should strengthen supervision and inspection, and use fair value manipulation to deal with the listed companiesThe phenomenon of profit should be resolutely attacked and the fair price of certified public accountants will be taken into accountValue audit as the top priority of the practice inspection, increase its illegal cost,Reduce irregularities. The new accounting standards will be listed in the listed companies firstAdd ProvetheEn to ronlnentofFari2 "X extension second"Therefore, the CSRC should select some listed companies for on-site investigation and calculationThe implementation of enterprise accounting and auditing standards system may produce capital marketTo study and formulate practical and feasible cohesive methods and timely revise themThe relevant laws and regulations issued by the CSRC make the financial indicators of listed companiesCalculation and disclosure of accounting information as much as possible with the requirements of accounting standardsHarmonization.In a word, the reliability of accounting information depends largely on the reliability of accounting information"The degree of commercial civilization, the maturity of corporate governance, and the accounting personnelProfessional level, professional ability and independence of auditors, and legal systemEnvironmental conditions, that is, the external environment for the implementation of accounting standards +For P)L "This will play the role of fair value, improve the quality of accounting information, containAccounting fraud requires the government departments as well as all walks of lifeEfforts to create a good external environment.8 refs1 Ministry of finance. Accounting standards for enterprises M. Beijing: China"X Qiao Zhigong publishing house, 22 Chen Yong. Research on the theory and method of financial accounting under the concept of fair value DMaster's theses of Hunan University, 2 (X) 5, 1 with 123 Ji Liu Huo. Really, the new guidelines still reflected China characteristics N. Chinese syndromeCoupon, 2 (Chau) 6, one, 02, 61,4 week Jiezheng. Fair value measurement issues related to the study of northeast finance Dl.Through the master's thesis, 2 (x) - 125 summer Lin, Liu Mingzhong. The new accounting standards for financial information more reliable N.State securities network, 20 (Extension 1, 03, 20)Editor in chiefValueAccountingCUBHong a $14G0LlNYun I nfa|Abstract:0neofthebrightfeaturesOfthenewAccoimtingStandardsisthebOldandprudenta = licationoffai)Valu *Measur *$mentinaccoIda* CWit%Chineseactualconditions.hTi%Paperex is und%Howtoimpr.VetheimpleSMentationenvironmentforfai)Valu *Measur *Mentsothati9$CAP work videsusefulinfOrmationfortheusersofaccountSIngillformation,Keywords:accountingstandards; fairvalue; implementationenvironmentOne, 70, one