摘要
从不同的视角对公允价值的内涵、作用进行了深入分析,并就公允价值在我国市场经济建设和会计学科建设中的作用进行了阐述。
This paper analyzes the connotation and function of fair value, and sets forth the role played by fair value in the construction of market economy and accounting discipline.
出处
《浙江科技学院学报》
CAS
2004年第4期276-279,283,共5页
Journal of Zhejiang University of Science and Technology
