摘要
公允价值的引入是经济环境发展的必然,我国的环境现状也约束了公允价值的应用,从技术环境、人员素质环境、市场经济环境三方面论述了公允价值面临的环境约束,并从促进环境建设方面提出了应对措施。
Introducing fair value is the necessity in economic environment development, but our country＇s present environment situation restrains the application of fair value. This paper discusses the environment restraints on the application of fair value from three aspects including technology environment, personnel character environment and market environment, and proposes some measures for promoting environmental construction.
关键词
公允价值
应用环境
应对措施
fair value
application environment
countermeasures
