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为实现会计标准国际趋同,我国新的《企业会计准则—基本准则》明确将公允价值作为会计计量属性之一,并在17个具体会计准则中不同程度地运用了这一属性,堪称本次准则修改的一大亮点。公允价值计量依赖于成熟的经济环境、完善的市场信息系统和高素质的评估队伍,因此我国对于公允价值采取了适度引入的审慎态度,颇具现实意义。公允价值在我国的运用必须随着经济发展、法制健全和公司治理的日趋完善,积极稳妥地走渐进式的发展道路。
In order to achieve the international convergence of accounting standards, China’s new “Accounting Standards for Business Enterprises - Basic Standards” clearly defines fair value as one of the accounting measurement attributes and applies this attribute to varying degrees in 17 specific accounting standards, which is called this time A major bright spot in the revised guidelines. Fair value measurement depends on a mature economic environment, a sound market information system and high-quality evaluation team, so our country has taken a fair and cautious approach to the fair value of the introduction, quite practical significance. The use of fair value in our country must follow the gradual and orderly development path with economic development, sound legal system and increasingly perfect corporate governance.