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近年来,随着经济市场化和国际化的日益加强,我国加快了会计制度和税收制度改革的步伐,2006年新企业会计准则的颁布表明了企业公允价值的应用实现。本文首先探讨了公允价值的含义,论述了新企业会计准则对企业公允价值的应用影响,最后提出了新企业会计准则下企业合理应用公允价值的建议:正确认识公允价值,强化对相关交易实质的审查,建立惩戒规则和提高会计人员与使用者的素质。
In recent years, with the increasingly marketization and internationalization of economy, our country has accelerated the pace of the reform of the accounting system and the taxation system. The promulgation of the new Accounting Standard for Business Enterprises in 2006 shows the application of the fair value of the enterprise. This paper first discusses the meaning of fair value, discusses the impact of new accounting standards on the application of fair value of the enterprise, and finally puts forward the new fair value of the enterprise accounting standards advice: Correct understanding of fair value, and strengthen the relevant transactions in essence Review, establish disciplinary rules and improve the quality of accountants and users.