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随着社会的进步,市场经济得分速发展,企业竞争加剧,人们对公允价值会计信息的契约有有用性要求达到了新的高度,2006年颁布的新企业会计准则体系中对公允价值计量属性的运用进行突出强调。因此公允价值会计信契约的利用程度影响现代企业的发展,公允价值会计信息的契约在我国正处于实验阶段,企业需要时间适应,国家有关部门也需要进行经验积累。因此对公允价值的契约研究是十分必要的。
With the progress of society, the rapid development of the market economy, business competition intensified, people have useful requirements for the contract of fair value accounting information has reached a new height, the new Accounting Standards for Business Enterprises promulgated in 2006 on the measurement of fair value Use to highlight. Therefore, the utilization of the fair value accounting contract affects the development of modern enterprises. The contract of fair value accounting information is in the experimental phase in our country. Enterprises need time to adapt and the relevant state departments also need to accumulate experience. Therefore, the fair value of contract research is very necessary.