The Research On Fair Value And Its Operation In Our Country

With the development of the accountant measurement theory, the measure method is also gradually improving. Accountant's sole measurement which the accountant academic circle discusses increases day by day too is impacted. In the recent several years, the economic environment fluctuates violently, the price change continued, the finance and economic work unceasingly, all of these will propose the new challenge to accountant measurement.Since the 1980s, with the knowledge economy and the informational society's development, the confirmation and measurement of the enterprise goodwill, financial tool, human resources, all of these proposed the serious challenge to historical cost measurement. The book value based on historical cost can't reflect its market value, which misleads the proper decision of the user of information. The measurement that can reflect economic value comes to birth. This is fair value.Fair value measurement origins from America, and it is used by more and more nation. IAS also had been taken it as an important measurement. Turn of the century, fair value were located the important position in Accounting Standards and Accounting System that were promulgated in our country. But from the result of this phenomenon, they actually became the method to manipulate profit in some market companies. Therefore, the concerned department had to limit fair value's operation scope. The author believed that although the operation of fair value exist resistance, under the background of economical globalization and accounting internationalization, the comprehensive operation of fair value already was ultimately. Therefore, the research to the fair value measurement theory and practice which has the vital significance to consummate our country's fair value theory and method system. And it promotes our country's accountant to standard its operation.This article is divided into four chapters, the first chapter introduces the textual research background and significance; the second chapter is the comparative analysis for accountant measurement; the third chapter is analysis environment on operate fair value measurement, it specifically analyzed our country's operation environment of fair value measurement from exterior and internal; The fourth chapter elaborated the operation scope of fair value measurement in detail in our country , divided full operation and restrictive operation Pointed out operating fair value is orderly way , we must operate reasonably fair value according to concrete accountant environment.