| 公允价值在企业会计准则中的运用及影响 |
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| 引用本文： | 郭晓莉.公允价值在企业会计准则中的运用及影响[J].河北农业科学,2009,13(12):107-108,116. |
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| 作者姓名： | 郭晓莉 |
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| 作者单位： | 山西农业大学经济贸易学院,山西,太谷,030801 |
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| 基金项目： | 山西农业大学科技创新基金 |
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| 摘 要： | 2006年2月15日，我国财政部发布了《企业会计准则——基本准则》，在准则中多处运用了公允价值。本文就我国会计准则中公允价值运用的必要性及其带来的影响进行分析，提出了完善公允价值运用的措施。
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| 关 键 词： | 会计准则 公允价值 运用 影响 |
Application and Influence of Fair Value on Accounting Standard for Business Enterprises |
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| GUO Xiao-li.Application and Influence of Fair Value on Accounting Standard for Business Enterprises[J].Journal of Hebei Agricultural Sciences,2009,13(12):107-108,116. |
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| Authors: | GUO Xiao-li |
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| Institution: | GUO Xiao-li ( College of Economy and Trade, Shanxi Agricultural University, Taigu 030801, China) |
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| Abstract: | The basic standard of accounting standard for business enterprises was issued by the Ministry of Finance in China on February 15, 2006. The fair value was applied in many guidelines. The necessity and influence of the application of fair value on accounting standard were analyzed. The measures to improve the application of fair value were put forward. |
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| Keywords: | Accounting standard Fair value Application Influence |
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