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近年来,中国经济始终保持着强劲的增速,一些传统的不动产和基础材料的市场价格不断上涨,甚至翻了几番。一些如商誉、专利、人力资源等无形资产的价值也日益体现。对于一些历史悠久的品牌企业来说,其会计报表在现行的会计准则框架体系下基本上已无法真实地反映企业的财务状况。这就继续一种新型的价值估量手段,而一直以来被人们回避的公允价值的使用却很有效的解决了这一难题,同时在相关性、可靠性及可比性上也找到了较好的平衡点,大大的缩小了我国的与国际会计准则之间的差距。现对公允价值在社会主义市场的应用做系统的阐述。
In recent years, the Chinese economy has maintained a strong growth rate all the time. The prices of some traditional real estate and basic materials have been on the rise and even doubled. Some such as goodwill, patents, human resources and other intangible assets are also increasingly reflected in the value. For some historic brand enterprises, their accounting statements have basically failed to accurately reflect the financial status of the enterprises under the current accounting standards framework. This continues with a new measure of value, which has been effectively addressed by the fair value that has been shunned by people at the same time as well as a balance of relevance, reliability and comparability Point, greatly narrowing the gap between China’s and international accounting standards. The application of fair value in the socialist market is now systematically elaborated.