摘要
随着经济的不断发展,历史成本计量属性已经越来越不能满足我国报表使用者的信息需要。在2006年我国颁布的新会计准则体系中,大量引入公允价值计量属性,这既符合国际会计计量的发展趋势,也适应了我国经济发展的客观要求。在我国目前的经济环境下,公允价值的应用必然会提升企业的利润,可能成为上市公司操纵利润的重要手段。随着资产评估技术的不断发展,公允价值的可靠性将得到进一步提升,公允价值的应用将有利于我国资本市场的完善与发展。
With the development of economy, original cost became not able to match the accounting report users＇ requirement more and more. In the new accounting standard which issued in 2006, fair value measurement has been used in the accounting calculation, which not only accords with the international accounting measurement trend, but also satisfies the objective requirement of our economy development. Under China＇s current economic circumstances, the application of the fair value will enhance the profits of enterprises, and the listed companies may make it an important means to manipulate profits. With the constant development of assets assessment technology, the fair value will enhance its reliability more and more. The application of fair value will improve China＇s capital markets and make it keep developing.
出处
《西安邮电学院学报》
2008年第6期71-73,84,共4页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
会计准则
公允价值
上市公司
财务报表
accounting standards
fair value
listed companies
financial statements
