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新会计准则的实施对于我国的企业而言有着很多方面的影响,其中新会计准则实施过程中有一个焦点性的话题那就是公允价值的计量模式。公允价值对于我国企业而言是一个相对陌生的概念,甚至在以往我国大部分企业都对于公允价值这个概念闻所未闻,公允价值也是我国借鉴了国外金融管理和财务管理的经验而选择的一种较为适合我国国情的一种金融工具。公允价值计量和披露可以在最大程度上提高企业资产的真实性对于企业财务风险的管理是具有积极意义的。但是对于公允价值的计量模式我国的大部分企业都还很陌生,这会造成整个新会计准则关于公允价值推行的阻碍。本文将对公允价值计量模式进行分析从而使得公允价值计量模式更加适合于我国的经济环境。
The implementation of the new accounting standards for our business has many aspects of the impact, of which the implementation of new accounting standards, there is a focus topic that is fair value measurement model. Fair value is a relatively unknown concept for Chinese enterprises. Even in the past, most of the enterprises in our country were unheard of for the concept of fair value. Fair value is also a suitable choice for our country to learn from the experience of foreign financial management and financial management A kind of financial instrument of our national conditions. The measurement and disclosure of fair value can maximize the authenticity of corporate assets for the management of corporate financial risk is of positive significance. However, most of the enterprises in our country are still unfamiliar with the measurement mode of fair value, which will hinder the implementation of the new accounting standards. This article will analyze the fair value measurement mode so that the fair value measurement mode is more suitable for our economic environment.