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1.加强理论研究,完善会计准则在我国,公允价值理论体系尚不完备。新企业会计准则中关于公允价值的确认、计量要求和方法也散落在各个具体准则中,准则之间的差异又导致了不一致,而这些不一致则增加了会计准则的复杂性。针对这一问题,我们应加强对公允价值理论的研究,弥补新企业会计准则的漏洞,尽快出台单独的公允价值计量准则及应用指南。另外,要积极参与国际准则的制定,尽可能地在国际准则指定的早阶段提出建议,避免国际准则制定后在我国的不适应状况,逐渐与国际准则实现趋同。
1. To strengthen theoretical research, improve accounting standards In our country, the fair value of the theoretical system is not complete. The new accounting standards for the confirmation of fair value, measurement requirements and methods are scattered in the various specific criteria, the differences between the guidelines and lead to inconsistencies, and these inconsistencies have increased the complexity of accounting standards. In response to this problem, we should strengthen the study of fair value theory to make up for the loopholes in the new accounting standards, as soon as possible the introduction of separate fair value measurement guidelines and application guidelines. In addition, we should actively participate in the formulation of international norms and make suggestions as early as possible during the period specified by the international norms so as to avoid any unacceptable conditions in our country after the enactment of international norms and gradually converge with international norms.