| 我国企业价值评估准则与国际评估准则的趋同现状及进程分析 |
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| 引用本文： | 魏洁.我国企业价值评估准则与国际评估准则的趋同现状及进程分析[J].财会通讯,2006(8). |
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| 作者姓名： | 魏洁 |
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| 作者单位： | 厦门大学管理学院 福建厦门361005 |
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| 摘 要： | 我国会计准则与IFRSs趋同的实现,预示了我国评估准则国际趋同的发展趋势。本文在比较我国与国际企业价值评估准则异同的基础上,分析了我国与国际评估准则体系的现状及其差距,进而展望我国评估准则完善的空间即其国际趋同的进程。
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| 关 键 词： | 评估准则 趋同 财务报告目的评估 企业价值评估 |
Views of Actualities and Process of the Convergence of Chinese Valuation Standards with the International Valuation Standards |
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| Wei Jie.Views of Actualities and Process of the Convergence of Chinese Valuation Standards with the International Valuation Standards[J].Communication of Finance and Accounting,2006(8). |
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| Authors: | Wei Jie |
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| Abstract: | The reality of the convergence of Chinese accounting standards with IFRS' predicts the convergence of Chinese valuation standards with the International Valuation Standards. This article, based on a specific comparison of Chinese and international business valuation standards, gives a brief analysis of the distinction between Chinese valuation standards and the International Valuation Standards, which indicates both the broad development room for Chinese valuation standards and its international convergence directions. |
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| Keywords: | Valuation standards Convergence Financial report aim valuation Business valuation |
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