摘要
公允价值应用存在的问题,主要体现在可靠性问题和可操作性问题两个方面。应从建立健全与公允价值相适应的相关法律制度,对公允价值计量统一监管,提高会计人员素质和专业水平,建立统一的数据库市场信息平台,减少国有股和法人股所占比重等方面入手,解决公允价值可靠性与可操作性的问题。
The problems on the application of fair value are reliability and maneuverability mainly. Hence, to solve reliability and maneuverability of fair value is based on improving relevant legal system to supervise fair value measurement and quality and professional standard of accounting personnel, building unified database platform on market information, and decreasing the proportion of state-owned shares and corporate shares.
出处
《商业经济》
2009年第3期38-39,共2页
Business & Economy
关键词
公允价值
问题
对策
fair value, problem, strategy
