摘要： 财政部2014年发布并落实的《企业会计准则第39号——公允价值计量》引起了社会各界的广泛讨论。新会计准则的发布对公允价值计量信息的披露产生了重要的影响。公允价值计量开始慢慢取代历史成本计量，并且计量信息披露的披露在过去的十年里也得到了一定的发展。那么我国目前公允价值计量信息是否得到广泛的披露？本文通过查阅我国一些A股上市公司的公允价值计量使用情况及披露信息的资料，以小见大得出结论:我国公允价值计量的使用和信息披露总体趋势良好，但在规范性以及披露方式上仍存在一些问题。并针对提出的问题，结合我国国情提出相应的改进研究和建议。
关键词：公允价值计量；信息披露；改进研究
Research on the Present Situation and Improvement of Fair Value Measurement Information Disclosure in China
Summary： Ministry of Finance released in 2014 and the implementation of the "Accounting Standards for Business Enterprises No. 39 - fair value measurement" has aroused extensive discussion of the community. The issuance of new accounting standards has had an important impact on the disclosure of fair value measurement information. Fair value measurement began to slowly replace the historical cost measurement, and the disclosure of measurement information disclosure in the past decade has also been a certain development.Then China's current fair value measurement information is widely disclosed? This article through the access to some of China's A-share listed companies to calculate the fair value of the use of information and disclosure of information to see a small conclusion: China's fair value measurement and disclosure of the overall trend is good, but in the normative and disclosure There are still some problems. And put forward the corresponding improvement research and suggestions for the problems raised, combined with China's national conditions.
Key words: fair value measurement; information disclosure; improvement research
目 录
0 引言 1
1 公允价值计量和信息披露的基本概念 1
1.1 公允价值计量的定义及特点 2
1.2 公允价值计量方法简介以及分类 3
1.3 信息披露的定义和意义 5
2 我国公允价值计量信息披露现状 5
2.1 我国公允价值计量整体披露状况较为良好 5
2.2 公允价值计量信息披露的规范程度较高 6
2.3 公允价值计量的应用程度较低 6
2.4公允价值计量信息披露内容专业性强，不利于大众的使用 7
2.5公允价值计量披露方式过于单调 7
2.6公允价值计量披露还存在其他不足之处 7
3 针对我国公允价值计量现状改进的建议 8
3.1进一步完善会计准则中关于公允价值计量和信息披露方面的内容 9
3.2 更加规范公允价值信息披露 9
3.3 完善市场体系，提高市场的活跃度 9
3.4 将使用者被动获取公允价值计量信息改为主动获取 10
3.5 加强对上市公司公允价值计量的监管 10
结 论 我国公允价值计量信息披露现状与改进研究:http://www.chuibin.com/kuaiji/lunwen_205307.html