摘要:会计准则的国际化是各个国家在会计标准全球化趋势下所面临的重要问题，对公允价值的定义及相关准则我国已经与国际趋同。公允价值因为自身的优越性、市场的需求性而被广泛应用在国际会计准则及世界各国会计准则中。我国最新颁布的非货币性资产交换准则对公允价值的运用条件作出了规定，交换需具有商业实质以及公允价值能可靠计量，这都体现了新准则的谨慎。然而由于我国的资本市场还不发达、公允价值的估值技术还不成熟、会计人员的职业判断力还不高等因素，以公允价值来计量的实际可操作性还不强，会计信息的可靠性就大大降低了。探究非货币性资产交换准则中公允价值运用的相关问题，就成为会计界备受关注的重要问题之一。本文试图通过借鉴前人的研究，联系国茂公司公允价值运用现状，探讨公允价值实际运用中的问题。

关键词 会计准则；公允价值；商业实质

Abstract:The internationalization of accounting standards is an important problem that all countries faced under the trend of the accounting standards globalization, and the definition of fair value and related standards in China have been convergent with internationality. Fair value is widely used in the international accounting standards and accounting standards of the world because of its superiority and demand of the market. Non-monetary assets exchange standard that newly issued in China makes rule of the using condition of fair value, exchange must have commercial nature and fair value can be measured reliably, it reflects the prudence of new standards. However, the capital market is still undeveloped, the valuation technology of fair value is not mature and the low professional judgment of accountants, using fair value to measure the actual operability is not strong, the reliability of accounting information is greatly reduced. To explore the related problems of non-monetary assets exchange standard become one of the important problem in accounting profession. This paper attempts to draw on previous research and contact the application of fair value in Guomao Company, discuss the problem of fair value used in realty.

Keywords  accounting standards  fair value  business nature