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在围绕着金融危机的种种分析和职责中,公允价值会计准则因为可能加剧金融危机成为人们关注的焦点。公允价值会计,是指以市场价值或未来现金流量的现值作为资产和负债的主要计量属性的会计模式。公允价值计量比传统的历史成本更能有效的反映企业价值;公允价值能全面有效的衡量企业的财务状况,在一定程度上影响投资者的判断,进而影响企业发展,最终会对企业价值产生一定的作用;同时,公允价值计量能有效实现企业的产权功能,通过优化资源配置和激励作用会对企业价值产生积极的影响。
Among the various analyzes and responsibilities surrounding the financial crisis, the fair value accounting standards have become the focus of attention because of their potential to exacerbate the financial crisis. Fair value accounting refers to the accounting mode that takes the present value of market value or future cash flow as the main measurement attribute of assets and liabilities. Fair value measurement can reflect the enterprise value more effectively than the traditional historical cost. The fair value can measure the enterprise’s financial status effectively and comprehensively, which will affect investors’ judgments to a certain extent, and then affect the development of the enterprise, At the same time, the measurement of fair value can effectively realize the property right function of enterprises, which will have a positive impact on the value of enterprises by optimizing the allocation of resources and incentives.