南京信息工程大学经管院 摘要：本文通过比较公允价值会计和传统会计在具体的操作方法和考量范围方面的不同之处，来探讨使用公允价值会计后对财务报告的影响，并对在企业管理的过程中，如何更有效地利用财务报告提出了一些探索性的建议。
关键词：公允价值会计影响建议
Abstract:This paper studies the impact of fair value accounting on financial statement，and also puts forward some suggestions for more effective utilization of the financial statement in enterprise management.
Keywords:fair value accounting；impact；suggestions
Fair valueaccounting was recommended to apply again in our country since 2006，which was consistent with the demand of economic development.However，as it"s operating method is different from that of the traditional cost accounting，it has not only brought great changes to our traditional operating practice，but has also extended our field of views in making better utilization of the financial statement today.
The aim of our traditionalcost accounting is chiefly to find out the detailed financial data or information of an enterprise.So，the reliability is more concerned about and is regarded more important than the correlation between various data and information.However，as the traditional cost accounting pays chief attentions to cost and history，and ignores value and future，its defects in completion and comprehensiveness have become more and more obvious.
As fair value is a sort of amount for debts liquidation or property exchangefixed by both buyers and sellers voluntarily in the case of fair transaction，we could look upon fair value as a sort of price instead of value，or as an estimated amount of value at a certain point of time.Though fair value accounting and traditional cost accounting are all based on the price in transactions，traditional cost accounting is only based on the actual price in actual transactions.However，fair value accounting is also based on the estimated and expected price before actual transactions instead.The advantages of fair value accounting could overcome the shortcomings and limitations in the traditional cost accounting.Thus，the financial statement will be impacted greatly when the fair value accounting method is applied，and details as below :
The inaccuracyin accounting data and information will be reduced to a maximum extent，and the reliability of financial statement will be enhanced accordingly.
The profit and loss will be reflected more truthfully and completely.
Thekey point in income counting will be changed from income expenditures into the balance concept of assets.And so，the income information in financial statement will be closer to the reality of the assets.
The function of financialstatement will be changed from merely recording operating performance of the enterprise into providing proofs and evidences for decision makers before making decisions as well，as the changes in market value of an enterprise will also be reflected dynamically and simultaneously.
Hereby，I would like to put forward some suggestions as below :
1） As fair value can be taken as a sort of price which fluctuates around the actual value in a certain range，it"s the financial information at a certain point of time.So，this point must also be considered by decision makers，besides considering market status，economic environment，government policy，etc.
2） As the final motivation of enhancing correlation is to make the financial information more comprehensive and more reliable，no financial data is allowed to be amended or adjusted manually at anyone"s option or will at any time.
3） The decision makers should check and see whether the evidence is ample，whether the logic is reasonable，and whether the assumption are convincing firstly，before making decisions based on the financial statement under fair value accounting.
In short，fair valueaccounting is not only the consequence of improvement in accounting technology，but also the active reflection of economical development.So，we should always cherish its essence，but never stop the step of improving it，in order to make our financial statement more reliable and more helpful to decision makers of enterprises.
References：
［1］Xiaoyan，Lu 2006，Practical Application of Fair Value Accounting,Accounting Research，2006 （4）
［2］Huangxue Min，2007，The Theoretical Intension and Practical Application of Fair Value Accounting,Accounting Research ，2007 （10）
［3］Yude Xu，2009，Fair Value Accounting，Theory and Application in Measurement,The Commercial Press，2005
（责任编辑：张 彬）