摘要
此次百年不遇的金融危机充分暴露了现行会计公允价值计量的弊端。要使会计计量准确合理、会计信息可靠有效,必须解决资产、负债价值计量、会计计量模式选择、净资产与所有者权益关系、负债价值变动对利润的影响以及会计等式形成等问题。
The rare finarcial crisis has fully exposed the disadvantages of the accounting fair value measurement. For the accourate and reasonbale of the accounting measurement, and for the reliable and effective of the accounting imformation ,we must first resolve some problems, such as ： the value measurement of assets and liabilities; the mode selection of the accounting measurement; the relationship between the net assets and the owrner＇s equity; the profits impact of the value changes of the assets and liabilities： and the form of the aecounting equation; and so on.
出处
《上海市经济管理干部学院学报》
2010年第3期39-42,共4页
Journal of Shanghai Economic Management College
关键词
会计计量
模式
利润
会计等式
accounting measurement
mode
profit
accounting equation
