摘要
企业金融资产是其会计核算的重要内容之一,如何准确合理地使用公允价值进行会计计量,提高其会计信息的有用性,防止人为操纵利润,企业金融资产会计核算的一项重要任务。文章对现代企业公允价值计量提供会计信息的有用性进行了论述,并结合企业金融资产会计核算存在的问题进行了探讨。
Enterprise financial assets is one of the important contents of the financial accounting.It is an important task in the enterprise financial assets accounting which is how to use the fair value accounting measurement reasonably,how to improve the usefulness of the accounting information and how to prevent the profits from the artificial manipulation.This paper discusses the usefulness that the modern enterprise fair value measurement provides the accounting information combining the problems existing in the enterprise financial assets accounting.
