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一、引言新企业会计准则颁布至今已逾两年,其中的一大特色就是大量引进公允价值计量模式。虽然受到市场完善程度、会计执业界素质等因素影响,公允价值在实务中的运用仍有较大的局限性,学术界对于公允价值计量模式带来的复杂影响也一直争议不休:公允价值计量是否会导致利润的大幅波动,公允价值是否会降低会计信息的可靠性,
I. INTRODUCTION More than two years have passed since the promulgation of the New Accounting Standards for Business Enterprises. One of the major features is the introduction of a large number of fair value measurement models. Although influenced by market sophistication, quality of accounting practitioners and other factors, there are still many limitations on the application of fair value in practice. The complicated influence of the fair value measurement mode in academia has also been controversial: Whether fair value measurement Will lead to sharp fluctuations in profits, whether the fair value will reduce the reliability of accounting information,