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实践证明,在财务会计中采用公允价值具有较为重要的意义,因为推崇财务会计中采取公允价值,有利于进一步增强财务会计报告中的透明性,有利于进一步增加财务会计的科学性,能够有效反映出公司或者投资的真实经营现状。本文试图在财务会计中采用公允价值方面进行有效地探讨和比较,从财务会计的根本性质和特征开展有效的分析。[1]按照公司财务和会计方面的理论观点,正视公允价值在财务会计中的定位和运用。坚持财务会计的系统角度,全面明晰公允价值的判断、重要作用、可靠性问题、逻辑关系等诸多关键环节,以期对于财务会计中运用公允价值进一步提出几点对策建议。
Practice has proved that the use of fair value in financial accounting is more important, because respected financial accounting to take fair value, is conducive to further enhance the transparency of financial and accounting reports, will help to further increase the scientific nature of financial accounting, can effectively reflect The actual business situation of the company or investment. This article attempts to use fair value in financial accounting to conduct an effective exploration and comparison, from the fundamental nature and characteristics of financial accounting to carry out effective analysis. [1] In accordance with the company’s financial and accounting theory point of view, fairness in the financial accounting position and apply. Adhere to the system of financial accounting point of view, the full clarity of fair value judgments, important role, reliability issues, logical relations and many other key aspects, in order to use the fair value of financial accounting further suggestions.