Applied Research Of The Fair Value In Financial Statement In Our Country

This article from the fair value of the theory of the beginning of its accounting standards utilization the influence which brings for to be listed statement analysis. At the same time, carries on the discussion and the induction to the fair value in our country utilization's limitation, and puts forward the feasible proposal.China's Ministry of Finance in February 15th 2006 has promulgated "Accounting standards for business enterprise ", including 1 basic criteria and 38 concrete criteria. The new guidelines change is a major highlight of the fair value of the extensive application of this accounting, is the fair value widespread utilization. This change causes to be related accountant the essential factor from the confirmation, there is the big difference to measure the report compared to the past difference. In the capital market, between to be listed and the investor, the most important information medium is the financial report information. Along with the modern enterprise property rights and the right of management separation and capital market's establishment, eliminates between the financial report tender and the user the information asymmetry request is getting more and more urgent, but the accounting standards are one effective institutional arrangement.How will fair value's utilization affect this system? Awaits the consummation which limitations like this in our country under the economic environment the promotion? Based on this question, the article has carried on the analysis.