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本文在肯定公允价值是未来会计计量发展方向的同时,也指出目前在实践应用中存在的问题。笔者认为,会计应当公正、客观地反映经济活动,提供有用的会计信息,而会计信息的质量特征是通过会计计量属性来反映的。就公允价值计量在金融危机中的表现来看,笔者提出,应减少公允价值计量在实践中的应用,确立以历史成本会计模式为主,公允价值会计模式为辅的混合成本模式。
While affirming that fair value is the future direction of accounting measurement, this article also points out the problems in practical application at present. The author believes that accounting should be fair and objective to reflect economic activities, to provide useful accounting information, and the quality of accounting information is characterized by accounting measurement to reflect. In terms of the performance of fair value measurement in the financial crisis, the author proposes that the application of fair value measurement should be reduced in practice and the mixed cost model with the historical cost accounting mode and the fair value accounting mode be supplemented should be established.