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现代企业的财务会计工作是以货币为计量尺度对企业生产经营成果进行表现的一种财务工作。财务会计的作用首先集中于企业的对外报告会计工作当中。通过财务会计核算,将财务信息报告给企业会计信息的使用者是财务会计的核心要义。财务会计工作应当始终保持中立和对外负责的原则。财务会计工作自身具有的属性所产生的特征将直接决定财务会计中的公允价值计量,同其他会计形式相比具有一定的特殊性。
The modern enterprise’s financial accounting work is a kind of financial work on the performance of the enterprise’s production and management based on the measurement of currency. The role of financial accounting first focused on the enterprise’s external reporting accounting. Through financial accounting, the financial information reported to the users of accounting information is the core of financial accounting essentials. Financial accounting should always be neutral and responsible for the principle. The characteristics produced by the financial accounting work itself will directly determine the fair value measurement in financial accounting, which has some particularities compared with other accounting forms.