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公允价值的应用是我国市场经济日趋成熟的重要标志,市场经济,是我国改革开放以来实现资源合理配置和经济快速发展的发动机,也是我国参与经济全球化竞争的基础条件。会计作为市场经济的重要基础设施,必须服务和服从于资源配置和经济发展的需要。公允价值因其能够公允地反映企业的财务状况和经营业绩等信息,已经被认可作为提高会计信息相关性的重要计量属性。扩大资本市场、发展市场经济,客观上需要运用公允价值计量属性。
The application of fair value is an important symbol of our country’s market economy maturing day by day. The market economy is the engine for realizing rational allocation of resources and rapid economic development since the reform and opening up in our country. It is also the basic condition for China to participate in the economic globalization. As an important infrastructure of market economy, accounting must serve and obey the needs of resource allocation and economic development. The fair value has been recognized as an important measurement attribute to enhance the relevance of accounting information because it can fairly reflect the enterprise’s financial status and business performance. To expand the capital market and develop the market economy, we need to use the fair value measurement objectively.