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在知识经济时代,由于经济环境的急剧波动,按历史成本反映的会计主体经济资源的账面价值严重偏离市场价值,从而影响了投资者的正确决策。在这种背景下,一种抛弃了成本计量观,更能反映会计主体经济资源的计量属性应运而生,即公允价值。公允价值无疑是当前会计理论与实务界的热点、难点问题。本文对其涵义及应用展开理论阐述,从而指出公允价值运用过程中的局限性,并提出相应的改进措施。
In the era of knowledge-based economy, the book value of the economic resources of the accounting subjects reflected by the historical cost seriously deviates from the market value due to the drastic fluctuation of the economic environment, thus affecting the investors’ correct decision-making. Under this kind of background, one abandons the measurement of cost measurement, and better reflects the metrological properties of the accounting subject’s economic resources, that is, the fair value. Fair value is undoubtedly the current accounting theory and practice of the hot and difficult issues. This article expounds its connotation and application, points out the limitations of fair value application and puts forward some corresponding improvement measures.