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伴随着现代化科学技术的高速发展,大数据的相关概念与应用已经提升到了一个崭新的层面,其对于社会诸多领域都有着不容小觑的影响。对于财会领域来说,大数据的存在不仅大大提升了工作效率,其也能够让成本核算更具有针对性。在本文的研究当中,笔者主要立足于这一宏观背景进行讨论,结合当前公允价值计量的相关内容进行深入阐述,进而提出应用策略。
With the rapid development of modern science and technology, the related concepts and applications of big data have been promoted to a completely new level, which has an important influence on many social fields. For the financial sector, the existence of big data not only greatly enhance the efficiency of its work, but also can make costing more targeted. In the research of this article, the author mainly discusses based on this macro background, expounds the related content of the current fair value measurement, and then puts forward the application strategy.