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经济的发展给我国企业带来了更多的机会,但是对企业也提出了新的要求。现阶段,我国会计准则越来越接近国际财务报告的要求,尤其是在证券交易市场的繁荣发展下,经济市场对企业财务会计管理核算的严密性要求越来越高。如今,我国投资者以及经济市场亟需更加真实准确的会计信息。公允价值这一概念的提出,相应的也引进了固定资产估价这一会计处理行为,目前我国对固定资产价值评估并没有详细的规定,如何对固定资产进行合理的股价,固定资产估价对企业资产负债表会带来什么样的影响,还需要依靠企业财务人员在会计处理的过程中理解和判断。
Economic development has brought more opportunities for our enterprises, but also put forward new requirements for enterprises. At this stage, China’s accounting standards are getting closer and closer to the requirements of international financial reports. Especially in the prosperous development of the securities trading market, economic markets are increasingly demanding on the tightness of accounting and accounting of enterprise financial accounting. Today, investors and economic markets in China urgently need more real and accurate accounting information. The introduction of the concept of fair value, the corresponding also introduced the valuation of fixed assets accounting behavior, at present our country does not have a detailed assessment of the value of fixed assets, how to carry out a reasonable price of fixed assets, fixed assets valuation of corporate assets Debt will bring what kind of impact, but also need to rely on corporate finance staff in the accounting process to understand and judge.