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将能够满足会计统计条件的因素录入到账本中的方式,同时将记录的数据转换成财务报表的形式进而确定所落入的数据金额的行为,我们称之为会计计量。随着经济的快速发展,市场环境更加复杂化,对企业进行的资产评估往往和会计计量所统计的数据存在着巨大的差异。这里我们将这种差距作为我们的出发点,对会计计量和企业资产评估之间的关系进行分析与研究。
Accounting for the factors that will be able to meet the conditions of entry into the books, and at the same time the recorded data into financial statements in the form and then determine the amount of data into the behavior, which we call accounting. With the rapid economic development, the market environment is more complicated. Assets evaluation conducted by enterprises often differs greatly from the statistics of accounting measurement. Here, we take this gap as our starting point to analyze and study the relationship between accounting measurement and enterprise asset valuation.