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2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系,这是继1993年会计改革后又一次具有重大意义的会计改革。我国新会计准则在诸多方面实现了突破,其中公允价值计量属性的运用可谓是最引人注目的方面。本文首先分析了我国引入公允价值的原因,然后阐述了公允价值在新会计准则中的主要体现,在此基础上,重点分析了取得公允价值的渠道和方式,最后提出了运用公允价值应注意的几个问题。
On February 15, 2006, the Ministry of Finance issued a new set of Accounting Standards for Business Enterprises that includes a basic standard and 38 specific standards. This is yet another significant accounting reform following the 1993 accounting reform. China’s new accounting standards in many ways to achieve a breakthrough, of which the use of fair value measurement attributes can be described as the most striking aspect. This paper first analyzes the reasons for the introduction of fair value in China, and then elaborates the main manifestation of the fair value in the new accounting standards. On this basis, it mainly analyzes the channels and ways of obtaining fair value. Finally, it puts forward that the fair value should be noticed Some Problems.