新经济下会计计量模式的取向——公允价值

Fair Value:An Inevitable Accounting Method in New Economy

新经济的发展 ,新的经济业务 ,新的思想方法 ,对传统会计带来了机遇和挑战。会计环境的变化使传统的会计计量模式无法适应变化的外部环境 ,迫切的需要相应的变革。公允价值作为一种新的计量属性有其产生发展的必要性和合理性。

The development of new economy brings about opportunity and challenge for accounting. The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.Fair value, a new accounting method, has its own reason to develop.