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公允价值计量模式是2006年财政部颁布的新会计准则中的一项重要内容,近几年来一直是业界讨论的热点问题。公允价值计量模式曾一度在2008年金融危机后期被人们认为是金融危机的导火线。而我国企业公允价值计量模式在金融危机之后又一次受到考验。本文旨在对我国企业公允价值计量模式的处境进行研究分析,并合理展望该计量模式未来的发展情况。
The fair value measurement model is an important part of the new accounting standards promulgated by the Ministry of Finance in 2006 and has been a hot topic discussed by the industry in recent years. The fair value measurement model was once considered the fuse of the financial crisis in the latter part of the financial crisis in 2008. However, the fair value measurement model of our country has been tested again after the financial crisis. The purpose of this paper is to analyze the situation of the fair value measurement model of Chinese enterprises, and to reasonably forecast the future development of the measurement model.