关于公允价值在会计核算中计量问题的探讨

A Discussion of Fair Value in the Statistical Issue of Accounting

为顺应中国经济快速市场化和国际化的要求,新《企业会计准则》引入了公允价值的概念。对公允价值在我国企业会计实务操作中出现的难点进行分析,提出了解决的思路,对提高和改善我国财务会计信息的质量进行了探讨。

In response to the requirements of the rapid marketing and internationalization of the Chinese economy,the new Principles of Business Accounting introduced the concept of fair value.An analysis is made of the difficult points of fair value in the practical operations of accounting of businesses in our country with a solution put forward.Finally,a discussion is made of the improvement and upgrading of the quality of accounting information in our country.