摘要
公允价值作为一项重要的计量属性,在我国新颁布的会计准则中得到广泛的应用。尤其是在金融工具会计的应用,适应了我国日渐成熟的金融资本市场的发展,为完善我国金融工具会计核算打下良好的基础。但从目前我国的现状来看,由于证券交易很不完善,价格难以反映价值,因而很多的金融资产的公允市价难以获得。这不仅对客观环境和会计人员的专业素质提出了新的要求,而且要在法律法规方面加大对专业人员违规的处罚力度,与时俱进地制定具体的公允价值计量所适用规章制度。
As a significant measurement attribute, Fair Value Measurements are widely used in the accounting standards newly issued by our country. Its application, especially in the accounting for financial instruments, has adopted itself to the development of the increasingly mature finance and capital market, which helps to lay a good foundation for the improvement of the financial accounting system. However, judging from the status quo in China, it is dif- ficult to acquire a fair market value for the financial assets due to the imperfect stock exchange system.Therefore, it is urgent to improve the accountants＇ professional qualities and legally strengthen the punishment to the staffs＇ infraction and draw up new rules and regulations accordingly.
出处
《商丘职业技术学院学报》
2009年第1期45-46,共2页
JOURNAL OF SHANGQIU POLYTECHNIC
关键词
公允价值
金融资产
新会计准则
fair value
financial assets
new accounting standards
