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随着世界经济一体化和我国资本市场的发展,历史成本计量模式已不能完全满足信息使用者的要求。引入公允价值计量是必然趋势,也是我国会计准则与国际趋同的重要表现。然而,作为一种新兴的计量模式,公允价值在应用中还存在着一些问题与不足,企业只有正确认识并加以解决,才能更加适应市场要求,不断提高竞争力。
With the integration of the world economy and the development of China’s capital market, the historical cost measurement model can not fully meet the requirements of information users. The introduction of fair value measurement is an inevitable trend, but also an important manifestation of our country’s accounting standards and international convergence. However, as an emerging measurement mode, there are still some problems and deficiencies in the application of fair value. Only when the enterprise correctly understands and resolves the problem can the enterprise adapt more to market requirements and continuously improve its competitiveness.