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公允价值计量是会计工作中重要的计量方法。会计计量过程在会计的反映职能和监督职能的实现过程中有着不可替代的重要作用。金融危机的爆发在对各国金融体制产生重大冲击的同时,也对会计计量工作提出了更新的要求。在会计工作当中进行广泛的改革特别是进行公允价值会计控制制度的强化,已经成为会计计量制度为应对金融危机中暴露出的新问题的重要手段。
Fair value measurement is an important measurement method in accounting work. The accounting measurement process plays an irreplaceable important role in the realization of the accounting reflection function and the supervisory function. The outbreak of the financial crisis, while having a major impact on the financial systems of various countries, also raised new requirements for the accounting and measurement work. Extensive reforms in the accounting work, especially the enhancement of the fair value accounting control system, have become an important means of accounting and accounting systems in response to the new problems exposed in the financial crisis.