浅议公允价值在租赁准则中的运用

摘 要：公允价值作为一种估计价格在我国的租赁业务中的运用有着举足轻重的作用，且随着我国市场环境、法律机制的不断健全，在我国会计准则中已经将公允价值这种计量属性运用的越来越广泛，就租赁业务来说，我国在新的租赁准则中也是首次将公允价值引入其中，发挥着不可忽视的作用。对此本文以分析我国租赁业务中公允价值运用的环境背景，来探讨公允价值在租赁中运用的现状和在实施公允价值时可以预见到的不足之处，以及提出了完善这些问题的对策，希望在今后的发展中，租赁业务的实行及租赁会计的处理可以充分考虑到这些缺陷，尽量克服不足，把各方面环境、机制加以完善。
关键词：公允价值；租赁；账面价值 

on The Fair Value of The Lease The Use of Guidelines
Abstract: Fair value as a price of estimating in the rental business in China plays an important role, and with the improvement of China's market environment and the legal system, in China's accounting standards have been measured at the fair value of the property that the use of increasingly and more widely. To leasing, the leasing of the new guidelines is the first of which will be the introduction of fair value, play a role can not be ignored. This paper to analyze the leasing business in the fair value of the use of the environmental background to explore the use of fair value of the lease in the current situation and in the implementation of fair value can be expected to inadequacies, and by improving the response of these problems, I hope In the future development in the implementation of leasing and lease accounting treatment of these defects can be fully taken into account, as far as possible to overcome poverty, put in all aspects of the environment, mechanisms to be improved.
Key Words:Fair Value ; Rental ; Book Value

目  录        15000字
摘要…………………………………………………………………………………………1
关键词………………………………………………………………………………………1
一、绪论……………………………………………………………………………………2
（一）研究意义…………………………………………………………………………2
（二）研究目的…………………………………………………………………………2
（三）国内外研究现状…………………………………………………………………2
1．国外研究现状…………………………………………………………………2
2．国内研究现状…………………………………………………………………3
3．国内外研究现状述评…………………………………………………………6
二、公允价值在我国租赁准则中的运用…………………………………………………6
（一) 公允价值在租赁准则中运用的原因及环境背景………………………6
（二）公允价值在租赁准则中运用的方面………………………………………7
（三）用公允价值替代账面价值的影响………………………………………8
三、公允价值在租赁准则中运用存在的不足……………………………………………9
（一）公允价值运用的市场环境不够成熟……………………………………9
（二）我国会计人员业务水平不高，对公允价值和租赁存在认识误区………10
（三）国家的法律规范、监管力度不健全……………………………………11
四、推进公允价值在租赁准则中运用的建议 …………………………………………11
（一）深化市场经济体制改革，为公允价值运用创造良好的市场环境………11
（二）大力提高会计从业人员的业务水平……………………………………12
（三）完善公允价值在租赁中运用的法律环境，健全监管力度……………13
五、结束语………………………………………………………………………………13
参考文献 ………………………………………………………………………………14
 
致谢………………………………………………………………………………………15