摘要
公允价值,是会计中重要的计量属性,它强调当前价值。在新的企业会计准则体系中我国适度引入了公允价值,对于完善社会主义市场经济体制,推动会计工作进一步发展,具有非常重要的意义。结合中国石化实施新企业会计准则中应用公允价值的实践,对实施新企业会计准则中完善公允价值计量提出意见和建议。
Fair Value is important accounting attribute in accounting, which emphasizes present value. It has been appropriately introduced into new accounting standard system of the enterprise in our country, which is very important to perfect Socialist market economy system and to develop accounting. Combined with the practice of application to fair value in Sinopec enterprise, presented ideas and suggestions to perfect fair value accounting for implementation of new enterprise accounting standard.
出处
《石油化工管理干部学院学报》
2007年第3期43-46,共4页
Journal of Sinopec Management Institute
关键词
公允价值
应用
对策
fair value
application
policy
