摘要
随着经济的发展,会计信息使用者对信息的质量提出了更高的要求,传统的计量模式已不能满足信息使用者的决策需要,因此,重新考虑会计计量属性是一种必然选择。公允价值计量能为信息使用者提供有用的信息而日益受到人们的重视,但公允价值计量在应用中也还存在诸多问题。本文从我国公允价值计量的应用现状入手,对其存在的问题进行分析,并提出了相应的对策。
With the development of economy, accounting information users has put torward higher requirement for the quality of the information, the traditional measure model has been unable to meet the information needs of the users of the decision-making. Therefore, to reconsider the accounting measurement attribute is an inevitable option. Fair value measurement can provide useful information for the information users and attract increasing people＇s attention, but in the application of fair value measurement, many problems still exist. From the current situation of our fair value measurement, the article analyses the existing problems, and put forward the corresponding measures..
出处
《岳阳职业技术学院学报》
2008年第2期112-114,共3页
Journal of Yueyang Vocational and Technical College
关键词
会计信息
公允价值
会计制度
accounting information
fair value
accounting system
作者简介
庞子（1977-），女，湖南岳阳人，岳阳职业技术学院助教。主要研究方向：财务管理。
