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随着经济的不断发展,历史成本计量属性己经越来越不能满足我国报表使用者的信息需要。在我国,公允价值的应用经历了提倡、回避和重新引入三个阶段,尤其是在2006年财政部颁布的新会计准则体系中,谨慎、适度的引入了公允价值计量属性,这既符合国际会计计量的发展趋势,也适应了我国经济发展的客观要求。尽管在公允价值实施的过程中,我们会面临很多困难,但是只要我们从加强公允价值理论研究、建立健全相应的审计制度、完善公允价值的执行机制等方面入手,我们就能够提高公允价值的可靠性,促进公允价值计量属性的完善与发展。
With the constant development of the economy, the historical cost metrology property has become increasingly unable to meet the information needs of the users of the statements in our country. In our country, the application of fair value has experienced three stages of promotion, avoidance and reintroduction. Especially in the new accounting standard system promulgated by the Ministry of Finance in 2006, the fair value measurement attribute has been introduced cautiously and appropriately, which is not only in line with international accounting The development trend of measurement also meets the objective requirements of China’s economic development. Although we face many difficulties in the implementation of fair value, as long as we start with strengthening the research on fair value theory, establishing and perfecting the corresponding auditing system and perfecting the enforcement mechanism of fair value, we can raise the reliability of fair value Promote the improvement and development of the fair value measurement attributes.