A Study On The Fair Value's Feasibility Of Chinese Enterprises' Accounting Measurement

After the economic crisis during the world, people argued if we should stop using the fair value again. T he fair value accounting has been condemned in this crisis. Those countries such as U.S, Europe Union, Japan that used the fair value accounting first in the world announced they would stop using the fair value accounting now. They would use historical costing again.In this case, I want to demonstrate that the fair value accounting will be the trend of accounting measure by my research, at the same time, the fair value accounting should be used by the fact. And assets value can ensure the use of the fair value successfully. In this study by the consecution as we talked above, I analyze the environment of the fair value and find if the viewpoint of decision-making is the accounting aim the fair value accounting will work. At the same time, the fair value accounting need correlative measurements when it is using such as the developed market, modern technology, and intact theory and so on. Until these measurements have been prepared, we can use the fair value accounting cosmically. Then, I conclude the use of the fair value accounting since it came into being during the world. From the use of the world I find the evaluation of the fair value accounting has been used infrequently. Now we have no the active market and we can't get the fair value of many assets and liabilities in many times. No using the evaluation of the fair value will affect the use of the fair value in our county. So my study introduces the assets valuation. Lastly, in this study I discuss the problems of the use of the fair value accounting and the solutions.I did the study with the crisis and found the the theoretical foundation unchanged. This is my innovation in content. Then up to now in most dissertations when we calculate the fair value we often discuss the market price, I introduce assets valuation in this study. This is the second innovation.