摘要
本文针对新准则会计目标的修订,在"决策有用观"和"受托责任观"已有研究成果的基础上,应用系统论的方法,探讨了在整个会计准则体系中,公允价值的可行性。
According to the exsisting research results about decision-usefulness view and commission responsibility view, this article uses systems theory to discuss the feasibility of fair value aiming at the revise of the accounting objectives in the new accounting standards.
出处
《价值工程》
2010年第11期25-26,共2页
Value Engineering
关键词
会计目标
决策有用观
受托责任观
公允价值
accounting objectives
decision-usefulness view
commission responsibility view
fair value
