摘要
文中对公允价值计量模式在我国的运用问题展开集中讨论,在论及重要与必要性的基础上,分析总结了目前我国公允价值会计实施的现状,问题存在的原因,同时提出了相关的完善建议,为公允价值计量模式的早日实施铺平道路。
This paper based on fair value measurement model in our application, in regard to launch focuses on the basis of an important and necessity, analyses and summarizes the current situation of the fair value accounting implementation, the causes of the existing problems and puts forward related Suggestions for the perfection of the fair and equitable value measurement model, pave the early implementation.
出处
《物流工程与管理》
2012年第6期114-115,共2页
Logistics Engineering and Management
关键词
公允价值
金融危机
内部控制
价格信息体系
fair value
financial crisis
internal control
price information system
