摘要
会计信息之所以在经济生活中扮演着重要的角色,是因为通过会计信息系统生成的会计信息能改变或影响到各种经济决策的制定,进而通过决策的实施,引导资源的合理配置,这就是财务会计的决策有用观。基于决策有用观,历史成本计量已无法适应经济发展和经济全球化带来的冲击,而公允价值以市场定价为基础,其决策价值要明显优于历史成本。为了有效实现"决策有用观"的会计目标,应该对现行公允价值报表披露方式和内容进行改进,构建全面收益报告模式。
The reason why accounting information in economic life play an important role,because the accounting information system generated by the accounting information can change or affect a variety of economic decision making,and then through the implementation of decisions,and guide rational allocation of resources,which is decision-useful financial accounting concept.Based decision-usefulness view,the historical cost measurement has been unable to adapt to the economic development and the impact of economic globalization,and the fair value based on market prices,the value of its decision-making to be significantly better than historical cost.In order to effectively achieve the accounting objectives of ＂decision-usefulness view＂,should improve the disclosure and content on the current fair value reporting,to build comprehensive income reporting model.
出处
《经济研究导刊》
2011年第30期221-222,共2页
Economic Research Guide
关键词
公允价值
“决策有用观”
全面收益报告
fair value
＂decision-usefulness view＂
comprehensive income reporting
