运用经济学理论探究公允价值的应用

公允价值的运用已被全球会计业认为是必然趋势,是经济发展的必然需要,但对其运用存在问题的探讨也是会计业一大难点。我国相比较与国际会计理论和国际会计环境而言,必须积极参与对此问题的研究,才能从深层次上掌握公允价值的基本原理,并有效促进公允价值的运用。本文从经济学的角度分析公允价值的应用,并提出完善我国公允价值运用的措施。

It is study that worth an application on Fair Value and has beened thought by world accountancy＇s industry that inevitable demand that inevitable trend of an economy to develop, but as to it＇s make use of the problem of esse is also accountancy＇s industry an a little bit big and difficult.The our country compares than with international accountancy＇s theories with international accountancy＇s environment but speech, must be positive to participate to the research of this problem, then can control the worth an and basic principle on Fair Value from the deep level of structure, also the effect promotes the worth an application on Fair Value .This text is from the worth an application on Fair Value in analysis in angle of the economics, and put forward the perfect our country the measure that application on Fair Value.