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随着社会主义市场经济的深入发展,商品交换之间的资金流动也日益加快,在这种财务环境新形势下,就需要不断完善和优化企业财务会计制度和准则,以满足社会发展的需求。实践表明,在财务会计中采用公允价值具有深刻的意义,通过运用公允价值,能够使企业财务报告更具真实性、透明性和科学性,从而反映出企业的真实经营发展状况。下面将具体分析财务会计中公允价值的基本概念,分析公允价值在财务会计中的理论应用,解析在财务会计中加强公允价值运用的方法策略。
With the deepening development of socialist market economy, the flow of funds between commodity exchanges is also accelerating day by day. Under such a new situation of financial environment, it is necessary to constantly improve and optimize the system and guidelines of enterprise financial accounting in order to meet the needs of social development. Practice shows that the use of fair value in financial accounting has profound meanings. Through the use of fair value, the financial report of the enterprise can make the financial report more authentic, transparent and scientific, thus reflecting the real operation and development of the enterprise. The following will be the specific analysis of the basic concepts of fair value in financial accounting, analysis of fair value in the application of financial accounting theory, analysis of financial accounting methods and methods to strengthen the use of fair value.