| 完善公允价值会计的相关对策研究 |
| |
| 引用本文： | 毕贤忠,刘丽影.完善公允价值会计的相关对策研究[J].北华大学学报(社会科学版),2012,13(1):153-154. |
| |
| 作者姓名： | 毕贤忠 刘丽影 |
| |
| 作者单位： | 北华大学;北华大学经济管理学院,吉林,132033 |
| |
| 摘 要： | 目前,由于公允价值会计在我国运用还存在很多局限性,需要采取相关措施进一步完善,首先应规范公允价值的计量标准,进一步完善会计准则体系,并创造和完善公允价值应用的市场环境,提高从业人员素质。
|
| 关 键 词： | 公允价值 会计准则 会计信息 |
Strategy on Perfecting Fair Value Accounting |
| |
| BI Xian-zhong,LIU Li-ying.Strategy on Perfecting Fair Value Accounting[J].Journal of Beihua University(Social Sciences),2012,13(1):153-154. |
| |
| Authors: | BI Xian-zhong LIU Li-ying |
| |
| Institution: | (Finance Department of Beihua University,Jilin 132033,China) |
| |
| Abstract: | Fair value accounting has many limits when we use it in our country.We need to take actions to further perfect it.First,we should stipulate the measurement standard of fair value accounting,further improve system of accounting standards.Creating and perfecting the market environment of application of fair value accounting so as to improve the quality of the employees. |
| |
| Keywords: | Fair value Accounting standards Accounting information |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
