对公允价值计量在企业财务管理中应用的思考

来源 :齐鲁珠坛 | 被引量 : 0次 | 上传用户:hongqiulongxi
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新企业会计准则引入公允价值计量,有利于企业提供相关、及时性的会计信息。但是,公允价值计量在企业财务管理中应用也遇到一些困难。根据相关案例并结合我国的国情,对公允价值计量在我国企业财务管理中的应用进行分析,探求解决的途径有重要的理论及现实意义。 The introduction of new accounting standards for fair value measurement, is conducive to enterprises to provide relevant, timely accounting information. However, the application of fair value measurement in corporate financial management also encountered some difficulties. According to the relevant cases and the national conditions of our country, the paper analyzes the application of fair value measurement in the financial management of enterprises in our country. It is of important theoretical and practical significance to find solutions to the problem.
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