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近年来,我国资本市场迅猛发展,同时也对企业会计准则的变革提出了新的需求,即真实反映企业的财务状况,为资本市场服务,为投资者以及其他利益相关者服务。资本市场的健康发展必须是在规范基础上的发展,而规范的市场需要真实的信息披露,尤其是高质量的信息披露,这一目标只能由高质量的企业会计准则来实现。新会计准则已于2007年1月1日开始实施,这是我国政府根据我国市场经济发展状况和资本市场发展程度作出的历史性变革,是加强国家经济管理的需要。引入“公允价值”计量模式,是我国新会计准则与国际趋同的一大特色,在各上市公司陆续推出年报之际,最为证券市场关注的,也是“公允价值”概念。
In recent years, the rapid development of China’s capital market, but also the changes in corporate accounting standards put forward new needs, that is truly reflect the financial status of enterprises, for the capital market services for investors and other stakeholders. The healthy development of the capital market must be based on the development of norms, and regulated markets require real information disclosure, especially high-quality information disclosure, this goal can only be achieved by high-quality corporate accounting standards. The new accounting standards came into effect on January 1, 2007. This is a historic change made by our government on the basis of the development of the market economy in our country and the development of the capital market. It is a need for strengthening the national economic management. The introduction of “fair value” measurement mode is a major feature of China’s new accounting standards and international convergence. As the listed companies launch their annual reports one after another, the most concerned about the securities market is also the concept of “fair value”.