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公允价值计量模式的引入打破了我国会计界长期以来存在的单一历史成本计量模式,但公允价值计量模式在我国会计实务中的运用可能会存在着一些问题,甚至会被恶意运用,因此应深入研究公允价值理论,努力完善会计准则,建立严格的内外部审计监督机制,加强资产评估机构的监督管理,规范资产评估方法,加强会计人员诚信教育,提高其职业道德和职业判断能力,防止利用公允价值计量模式进行利润操控。
The introduction of the fair value measurement mode has broken the single historic cost measurement mode that China’s accounting profession has existed for a long time. However, the application of the fair value measurement mode in our country’s accounting practice may have some problems and may even be maliciously used. Therefore, Fair value theory, strive to improve accounting standards, establish a strict internal and external audit supervision mechanism, strengthen the supervision and management of asset assessment agencies, standardize asset assessment methods, enhance accountant honesty education, improve their professional ethics and professional judgment, prevent the use of fair value Measurement mode for profit control.