论文部分内容阅读
财政部于2006年2月15日发布了包括1项基本准则和38项具体准则的新会计准则体系,并已于2007年1月1日起首先在上市公司实施。新会计准则的发布和实施已成为我国会计史上的又一重要里程碑。而在新会计准则中有17项运用到公允价值。新准则中引入公允价值计量属性是适应我国经济发展需要的正确抉择,同时也是我国会计与国际会计惯例趋同的迫切要求。会计人员应更好地运用公允价值,保证会计信息质量,为加快我国市场信息化作出努力。
On February 15, 2006, the Ministry of Finance released the new accounting standards system including one basic standard and 38 specific standards, which were first implemented on listed companies as of January 1, 2007. The release and implementation of new accounting standards has become another important milestone in the accounting history of our country. In the new accounting standards, 17 items are applied to the fair value. The introduction of fair value measurement in the new standard is the right choice to meet the needs of China’s economic development, but also an urgent requirement for the convergence of accounting and international accounting conventions in our country. Accounting staff should make better use of fair value, ensure the quality of accounting information and make efforts to speed up market informationization in our country.