| 论公允价值在我国企业中的应用 |
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| 引用本文： | 任冬梅,耿云霞. 论公允价值在我国企业中的应用[J]. 哈尔滨商业大学学报(社会科学版), 2009, 0(3) |
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| 作者姓名： | 任冬梅 耿云霞 |
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| 作者单位： | 东北林业大学,资金筹措与财务管理处,哈尔滨150040 |
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| 摘 要： | 2006年国家财政部颁布的新会计准则在很多方面采用了公允价值计量模式，可企业在具体使用公允价值时还存在着模糊。公允价值应用能够合理地反映资产价值，能够增强会计信息的相关性，为决策者提供决策信息。可以通过创造和完善公允价值应用的市场环境，逐步完善现值计量方法等手段来规范公允价值计量。
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| 关 键 词： | 公允价值 应用 新会计准则 |
On the Fair Value at the Application of China''s Enterprises |
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| REN Dong-mei,GENG Yun-xia. On the Fair Value at the Application of China''s Enterprises[J]. Journal of Harbin University of Commerce:Social Science Edition, 2009, 0(3) |
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| Authors: | REN Dong-mei GENG Yun-xia |
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| Affiliation: | Northeast Forestry University Financing and Financial Management Office;Harbin 150040;China |
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| Abstract: | In 2006 the Ministry of Finance issued new accounting standards in many respects a fair value model,can be used in specific fair value when there are fuzzy.Application of fair value can reasonably reflect the value of the assets,can enhance the relevance of accounting information for decision makers in decision-making information.Can create and improve the application of fair value of the market environment,and gradually improve the present value of measurement methods and other means to regulate the fair v... |
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| Keywords: | fair value applications new accounting standards |
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