摘要
2006年2月,财政部发布了新企业会计准则,重新引入公允价值这一计量属性,来规范企业会计行为,提高企业的会计信息质量。一直以来,公允价值由于其较高的相关性和决策有用性而受到理论界和实务界的广泛关注,但是,公允价值在目前的市场经济环境下仍不能广泛地运用。本文从公允价值的含义出发,用发展的观点探讨了公允价值的本质及其应用。
The Ministry of Finance release the new enterprise’s accounting criterion in February 2006. Re-introducing the measurement attribute of fair value to standardize enterprise’s accounting behavior,and improve their accounting information quality. All the time,fair value is extensively concerned by the theory and practice field due to its high correlation and decision usefulness. However,it still can＇t be widely used under the environment of current market economy. This article proceeds from the meaning of fair value,and probed into its essence and application with the view of development.
出处
《吉林省教育学院学报》
2010年第11期134-135,共2页
Journal of Jilin Provincial Institute of Education
关键词
发展
公允价值
博弈
对策
development
fair value
game
countermeasure
