企业会计准则公允价值应用研究被引量：4

Research on Fair Value Application of Accounting Standards for Business Enterprises

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摘要文章梳理我国会计准则的公允价值计量规范,分析其中可能存在的缺陷与不足,在借鉴国外研究成果基础上提出完善建议。分析认为,我国公允价值应用研究的核心问题是:如何在构建系统"公允价值会计框架"基础上研究制定一项具有较强操作性的独立"公允价值计量准则",统一指导我国财务报告计量实务。 The paper reviews the fair value measurement requirements in Chinese accounting standard system, analyzes any relevant defects regarding the application of fair value within the system, and puts forward suggestions for further improvements. The paper argues that the principle issue for fair value appli- cation research is how to develop an independent and practical fair value measurement standard to guide financial reporting practice consistently.

作者于永生

机构地区浙江财经学院会计学院

出处《上海立信会计学院学报》北大核心 2010年第6期39-45,共7页 Journal of Shanghai Lixin University of Commerce

基金国家社会科学基金项目(10BJY020)

关键词企业会计准则公允价值计量规范公允价值会计框架 accounting standards for business enterprises regulations of fair value measurement framework of fair value accounting

分类号 F23 [经济管理—会计学]

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参考文献6

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二级参考文献13

1陈月明,郭建新,陈小悦,张秀林,黄世忠,杨亚,王铁锋,周家斌,刘公勤,王子林,刘玉平,王诚军,张美灵,杨志明,刘登清,梁明煅,杨青丽,胡倩.资本市场呼唤企业价值评估——2006中国评估论坛演讲摘要[J].中国资产评估,2006(5):10-18. 被引量：4
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