公允价值计量模式下会计政策选择研究

Research on the Accounting Policy Choice of Fair Malue Measurement Model

会计政策选择是连接企业会计的计量、确认、记录、报告等环节的纽带,是编制财务报告的基础。会计政策的选择是否得当,不仅影响着企业的会计信息质量,而且还决定着资源的优化配置及资本市场的健康发展。因此,会计政策选择扮演着越来越重要的角色。以发表的有关公允价值计量模式下会计政策选择的文献为样本,分析和评述公允价值计量模式下会计政策选择研究的现状及产生的影响。

the accounting policy choice is the link connecting enterprise accounting confirmation,measurement,record and other aspects, is the basis for the preparation of financial reports.The choice of accounting policy is appropriate,not only influences the quality of accounting information,but also determines the healthy development of optimal allocation of resources and the capital market.Therefore,the accounting policy is playing a more and more important role selection.This paper the choice of accounting policy is published on the fair value measurement mode of literature as samples,the paper analyzes and discusses the fair value accounting policy choice research status and influence.