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公允价值是国际会计前沿问题。实现我国公允价值会计与国际趋同是经济全球化的必然要求,是我国会计计量发展的一个方向。文章将战略管理中的SWOT分析法应用于公允价值会计,这是财务会计学领域的一个突破。
Fair value is the forefront of international accounting issues. Realizing fair value accounting and international convergence in our country is an inevitable requirement of economic globalization and a direction for the development of accounting measurement in our country. The article applies SWOT analysis in strategic management to fair value accounting, which is a breakthrough in the field of financial accounting.