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本文详细的分析了新会计准则的定义,以及存在的问题,提出了在新会计准则下企业运用公允价值的深远意义,可以提高企业的竞争能力,对我国市场经济地位的提升也会起到至关重要的作用。
This paper analyzes in detail the definition of new accounting standards and existing problems, puts forward the far-reaching significance of using fair value under the new accounting standards, which can improve the competitiveness of enterprises and enhance the status of China’s market economy to Important role.