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1.资产价值信息功能。企业估值首先是对企业所拥有的全部资产、负债现实价值的评估,按照现行价值标准对资产、负债进行确认、计量和报告,它对于以历史成本为基础对资产、负债进行确认、计量、报告的会计体系,提供了显著不同的财务资产信息。这项区别主要有二:(1)评估中资产确认
1. Asset value information function. The valuation of an enterprise is firstly the assessment of the actual value of all the assets and liabilities owned by the enterprise, and the confirmation and measurement and reporting of assets and liabilities according to the current value standard. It recognizes, measures and reports on assets and liabilities based on historical cost, The reported accounting system provides significantly different information about financial assets. There are two main differences: (1) assets in the assessment confirmed