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随着改革开放的深入,我国市场经济的发展逐渐取得骄人的成就,尤其在我国加入WTO后,一系列的国际先进的企业经营管理方式以及多样化的产品进入中国,加速我国市场、企业国际化。会计公允价值计量的属性是金融工具中唯一的有关联的计量属性,受到广大各界人士的注意与研究。从2006年开始,会计公允价值计量在国外、国内的运用与讨论被推向了高潮。但是08年的金融危机以及随后的欧债危机,点燃了社会公众对会计公允价值计量方式的批评与质疑,对此,本文从理论视角上探讨公允价值计量在实践应用的重要性。
With the deepening of reform and opening up, China’s market economy has gradually achieved remarkable achievements in its development. Especially after China’s accession to the WTO, a series of internationally advanced management methods and diversified products have entered China to speed up the development of China’s market, business and international The The property of accounting fair value measurement is the only relevant measurement property in financial instruments, which has been paid attention and research by people from all walks of life. Since 2006, accounting fair value measurement in foreign countries, the domestic use and discussion has been brought to its climax. However, the financial crisis in 2008 and the subsequent debt crisis in Europe ignited the public’s criticism of and challenge to the fair value measurement of accounting. Therefore, this paper discusses the importance of fair value measurement in practice from the theoretical perspective.