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会计工作的核心是计量,计量属性的选择直接影响会计信息质量。本文介绍了公允价值的理论体系,概括出公允价值的专属特征;同时结合我国企业会计准则,归纳出公允价值在我国企业会计准则中呈现的特点和采用公允价值计量后引起的经济后果;并在此基础上,提出应从企业环境和社会环境两方面完善公允价值的应用,从而最大程度保证公允价值计量的可靠性和相关性。
The core of accounting work is the measurement, the choice of measurement attributes directly affects the quality of accounting information. This paper introduces the theoretical system of fair value and summarizes the specific characteristics of fair value. At the same time, combining with our country’s enterprise accounting standards, the paper summarizes the characteristics of fair value presented in China’s enterprise accounting standards and the economic consequences caused by adopting fair value measurement. On this basis, it is suggested that the application of fair value should be perfected from both the corporate environment and the social environment so as to ensure the reliability and relevance of the fair value measurement to the maximum extent.