论文部分内容阅读
公允价值计量是社会经济发展导致的会计计量发展的必然结果,随着金融市场的日益发展完善,越来越多的会计工作者认识到会计信息系统的基本职能就是提供对信息使用者决策有用的信息,在企业林业会计中引入公允价值,同时结合我国特点,深入分析公允价值在林业企业资产核算中的推广与应用对我国林业类上市公司有非常深远的现实意义。
Fair value measurement is the inevitable result of the development of accounting measurement caused by the development of social economy. With the development and improvement of financial market, more and more accounting workers recognize that the basic function of accounting information system is to provide useful information users’ decision-making Information, the introduction of fair value in the corporate forestry accounting, combined with China’s characteristics, in-depth analysis of the fair value of the forestry enterprises in the accounting of the promotion and application of forestry listed companies in China have very far-reaching practical significance.