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基于公允价值计量方式是当前会计信息处理的主趋势,其能有效保全企业资本,真实反映企业的会计收益,同时对于投资者投资决策具有重要的指导意义,全面体现了财务报告的有用性,但另一方面,公允价值的运用也有赖于完善的市场环境、公平的交易行为以及投资者对于公允价值计量下会计信息有效性的分析,因而公允价值计量下企业行为仍需要改善。
Based on fair value measurement is the main trend of the current accounting information processing, which can effectively preserve the corporate capital, and truly reflect the accounting revenue of enterprises, while the investment decision-making for investors has an important guiding significance, fully reflects the usefulness of the financial report, On the other hand, the application of fair value also depends on perfect market environment, fair trade behavior and investors’ analysis on the validity of accounting information under fair value measurement. Therefore, the enterprise behavior under fair value measurement still needs to be improved.