论文部分内容阅读
在2007年在世界范围内发生经济危机,使得社会增加对公允价值关注度,在世界范围内深受关注。包括受到美国国会关注度,受到西方委员会关注。银行金融机构和财务监管机制关注。面对这一发展形式,我国也匜提高对公允价值研究力度,在分析和研究后,发现和传统成本会计对比分析,公允价值具备自身优势,特别是在理论方面。但是结合实际应来说,其也存在较大难题和弊端,除了公允叫做自身优势以外,也包括和利益联系密切因素。本文主要就公允价值会计问题的思考进行分析和研究。
The economic crisis that took place in the world in 2007 made the society pay more attention to the fair value and got the world’s attention. Including the attention of the United States Congress, by the Western Commission attention. Bank financial institutions and financial regulatory mechanisms concern. Faced with this form of development, our country also increased its research on fair value. After analyzing and researching, we found the comparative analysis of traditional cost accounting with fair value has its own advantages, especially in theory. However, in combination with the actual situation, it also has major problems and drawbacks. Apart from its fairness, it also includes the close connection with interests. This article mainly analyzes and studies the thinking of fair value accounting.