摘要
所有者权益计量是否准确、真实,不仅影响股东的权益,而且还决定它提供的会计信息是否有用。实际中我们发现,在现行的公允价值计量模式下,会计计量的所有者权益与股权价值相差较大,本文针对这一问题进行了分析,并提出相应的解决方法。
The accuracy and truth of measurement of the owner＇s rights and interests not only affects the rights of shareholders,but also determines its usefulness of accounting information.We found larger differences between owner＇s rights and interests and equity value under the current existing fair value measurement models in practice.This paper analyzed this issue and proposed some appropriate solutions.
出处
《北京市经济管理干部学院学报》
2010年第1期45-47,共3页
Journal of Beijing Economic Management Institute
关键词
公允价值
所有者权益
存在问题
解决方法
fair value
rights and interests of the owner
problem
solution way
