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《企业会计准则2006》及其应用指南大量引入了公允价值并且率先在上市公司实施,实证研究证明,作为一种新的会计计量属性,公允价值对现行会计报告的模式、上市公司会计信息的披露质量提出了更高的要求。为了更好地满足会计信息使用者的需要,会计报告模式应当改变过去的通用会计报告模式,向以事项会计为基础的充分披露有关企业未来发展前景、盈利预测、现金流量等财务信息的交互式的实时报告模式发展。
As a new accounting measurement attribute, the mode of fair value to the current accounting report and the disclosure of the accounting information of the listed company have been introduced in the “Accounting Standard for Business Enterprises 2006” and its application guide, which have introduced a large amount of fair value and took the lead in the implementation of the listed company. Quality put forward higher requirements. In order to better meet the needs of users of accounting information, the accounting report mode should change the general accounting report mode in the past, fully disclose the financial information about the future development prospect, profit forecast and cash flow of the enterprise based on event accounting Real-time reporting model development.