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人民币的国际化使得人民币能够跨越国界,在境外流通,人民币国际化活跃了市场金融资产,为公允价值的计量模式和金融控制带来了不确定的风险因素,通过加强企业会计内部风险管理,优化公允价值的计量模式,使得国内的会计准则和国际准则趋同,保障有序交易。公允价值的计量是会计计量商品价格的基本方式,而公允价值的计量受到货币国际化的影响较大。在人民币国际化的背景下,公允价值的计量模式需要充分考虑国际经济和金融市场的相关因素的影响,分析会计在商品使用中的价值,尽可能多地使用相关会计准则去调整输入值,保证计量的准确性。通过分析商品的使用价值和自身价值,结合企业会计准则对市场的影响,得出会计在交易市场中的重要性,实现对公允价值的计量模式的优化。
The internationalization of the renminbi renminbi can cross the border and flow abroad. The renminbi internationalization has activated the market financial assets, bringing uncertain risk factors to the fair value measurement mode and financial control. By strengthening the internal risk management of the enterprise accounting and optimizing Fair value of the measurement model, making the convergence of domestic accounting standards and international standards to protect the orderly transactions. The measurement of fair value is the basic method of accounting measurement of commodity prices, and the measurement of fair value is greatly influenced by the internationalization of currency. In the context of the internationalization of RMB, the measurement of fair value needs to take full account of the impact of the relevant factors in international economic and financial markets, analyze the value of accounting in the use of goods, use as much as possible the relevant accounting standards to adjust the input value, ensure Measurement accuracy. By analyzing the use value of goods and their own value, combined with the impact of accounting standards on the market, the paper draws the importance of accounting in the trading market and realizes the optimization of the measurement mode of fair value.