新会计准则中公允价值的应用探讨.docVIP

　　新会计准则中公允价值的应用探讨 -- 摘 要:随着社会经济的发展，企业的规模越来越大，产权关系越来越复杂，会计信息使用者呈现出多元化的特点，对会计信息的披露提出了更高的要求。知识经济时代的经济环境具有重大的不确定性，这就要求会计信息按照公允价值计量模式向社会提供更为相关、更为可靠的会计信息。按照公允价值计量模式编制的会计信息，不仅能够均衡会计信息的可靠性与相关性，改善会计信息的质量，而且能够推动社会经济进一步稳定发展。所以，公允价值已经成为国际会计以及国内会计的热点问题。 2006年2月，财政部颁发新《企业会计准则》。新《企业会计准则——基本准则》中此次引入公允价值的计量模式，并重新应用公允价值，是国内环境与国际环本论文由 .51lunent of society and economy, the enterprise scale bees more and more big and property relations bee more and more plicated. The accounting information users display the character of diversification, so it put forents of the accounting information disclosure. As y times, economy environment has significant uncertainty. This requires that ation is carried out, it must be according to fair values, provide more relevant and more reliable accounting information. Fair value model in accordance ation, accounting information can not only balance the reliability and relevance, improve the quality of accounting information, and to further promote the socio-economic stability and development. Fair value accounting has bee a hot issue internationally. In February 2006, the Ministry of Finance issued a nes in the introduction of fair value measurement model, and re本论文由 .51lunestic environment and the international result of the bined effect of the environment. The extensive use of fair value, means that Chinas traditional sense of the historical cost of a single measurement model easurement attribute, such as the coexistence of multiple modes of measurement replaced. Moreover, the fair value of the criteria in the ne in determining the scope of the application of fair value, the more fully consider Chinas national conditions. In this paper, first of all on the meaning of fair value and measurement attribute, and then the fair value of property in the nes and solutions put foreasures and suggestions. Key odel 关键词： 新会计准则，公允价值，公允价值计量模式 目 录 中文摘要…………………………………………………………………………………………Ⅰ n --bsp; 英文摘要…………………………………………………………………………………………Ⅱ 第1章 公允价值的概述……………………………………………………