论文部分内容阅读
2006年2月15日,我国财政部发布了新的一整套企业会计准则体系,其中最引人注目的就是公允价值的引入。公允价值是市场对资产或负债价值的认定,在我国逐步完善的市场经济体系下,必定会推动企业为会计信息使用者提供以可靠性为前提的更相关的信息。本文即针对公允价值会计在我国的运用问题展开集中讨论,在论及重要与必要性的基础上,分析总结了目前我国公允价值会计实施现状的缺憾,并提出了相关的完善建议,为公允价值会计的早日实施铺平道路。
February 15, 2006, China’s Ministry of Finance issued a new set of corporate accounting standards system, the most notable is the introduction of fair value. Fair value is the market’s recognition of the value of assets or liabilities. Under the gradual improvement of China’s market economy system, enterprises will certainly be encouraged to provide enterprises with more relevant information on the premise of reliability for accounting information users. Based on the importance and necessity, this paper analyzes and summarizes the shortcomings of the present situation of the implementation of fair value accounting in our country, and puts forward the related suggestions for improving the fair value accounting, The early implementation of accounting paved the way.