金融资产的会计核算刍议

Research on Accounting of Financial Assets

我国财政部在2006年颁布的会计准则中,全面引入了关于公允价值的计量属性。与以往历史成本计量相比,公允价值计量既要确定公允价值,又要确定持有目的,这要求管理者掌握更多的财务管理知识。因此,企业管理层的判断对于金融资产的会计核算将会更加的关键。

The fair value measurement attributes was introduced in state＇s accounting standards for business enterprises issued by the Ministry of Finance in 2006. Compared with the previous historical cost measures,fair value measures are to determine the fair value and purpose of holding,which requires managers to master more knowledge of financial management. Therefore,the enterprise judgement for the accounting of financial assets will become more critical.