摘要
在2006年我国新修订的会计准则中,公允价值的应用成为一大亮点,是我国会计准则在国际趋同中迈出的实质性步伐,也标志着我国市场经济日趋成熟。但我国对公允价值的应用与国际相比还有一定的差距,现有规定在实施中也存在一些问题,为进一步推行公允价值计量属性在会计准则中的应用,还应从准则制定、会计监管、会计人员素质、会计涉税、会计理念等方面做出一系列的努力。
In the 2006 version of revised Chinese accounting regulations, those regulating applications are remarkable, marking substantial progress of Chinese accounting toward internationalization. However, the writers claim that there is still a distance compared with foreign regulations in relation to the fair value in the applications. Thus, countermeasures are proposed for the improvement.
出处
《河北师范大学学报（哲学社会科学版）》
北大核心
2009年第4期35-38,共4页
Journal of Hebei Normal University(Philosophy and Social Sciences)
关键词
新企业会计准则
公允价值
计量属性
公平交易
new regulations on accounting
fair value
measurement property
equal transaction
