The Fair Value Of Applied Research In China

At present, China's new accounting standards system has entered the implementation stage, the academia associated with the fair value of some of the basic theories, there are still controversial. It is necessary to in-depth study, so that more people accept the concept of fair value, and implement it into the accounting practice.In this paper, theoretical analysis, historical review, combining empirical research methods, from the fair value of the basic theoretical research as a starting point, focusing on from an economic point of view expounded the necessity of the use of fair value, fair value and then set out in foreign countries, the domestic application of the status quo, that my problems in the implementation of fair value, through the Shanghai and Shenzhen listed companies in 2007,2008 Annual Report,2009 semi-annual report's financial data analysis, the use of fair value of listed companies as a whole and individual effects that finally put forward a reasonable use of fair value of our policy recommendations.In this paper, the theory of the fair value of the research and business analysis of the practical application of fair value obtained in our modest, cautious, conditional use of fair value is gradual, the more sound and viable solution. From the application of fair value perspective, the application of fair value is a value to return, the profit return process is a process of more good than harm.