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在基于金融危机和会计国际趋同的大背景之下,研究产权保护、公允价值与会计稳健性之间的关系有着极其重要的意义以及极大的必要性。本文主要从产权保护导向、公允值与会计稳健性关系以及金融危机中公允值与会计稳健性之争三个方面对产权保护、公允价值与会计稳健性的关系进行了阐述。
Under the background of the financial crisis and the international convergence of accounting, it is extremely important and necessary to study the relationship between property rights protection, fair value and accounting conservatism. This article mainly elaborates the relationship between property rights protection, fair value and accounting conservatism from three aspects: the guidance of property right protection, the relationship between fair value and accounting conservatism, and the dispute of fair value and accounting conservatism in the financial crisis.