| 浅析会计计量属性的变化对会计信息的影响 |
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| 引用本文： | 张洪,张红宇.浅析会计计量属性的变化对会计信息的影响[J].昆明大学学报,2007,18(3):19-21,47. |
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| 作者姓名： | 张洪 张红宇 |
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| 作者单位： | 昆明大学,经济系,云南,昆明,650118 |
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| 摘 要： | 新准则体系广泛而谨慎地采用了公允价值,成为本次企业会计准则改革的重大突破,公允价值法对上市公司披露的会计信息将产生重大影响。随着社会主义市场经济体制的不断完善,公允价值这种计量属性将能得到可靠的应用并不断得以完善,使我国会计准则在国际化道路上迈进新的步伐。
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| 关 键 词： | 会计准则 公允价值 影响 可靠性 |
| 文章编号： | 1671-2056（2007）03-0019-03 |
| 修稿时间： | 2007-05-08 |
On the Change of Accounting Measurement Attribute to the Impact of Accounting Information |
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| ZHANG Hong.On the Change of Accounting Measurement Attribute to the Impact of Accounting Information[J].Journal of Kunming University,2007,18(3):19-21,47. |
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| Authors: | ZHANG Hong |
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| Institution: | Economic Department of Kunming University, 650118, Kunming, Yunnan, China |
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| Abstract: | The method of fair value is adopted widely and deliberately in the new system of accounting standards and becomes a major breakthrough in the reform of enterprise's accounting standards.The method of fair value has greatly impact on the disclosure of accounting information of stock company.As the system of China's socialist market economy evolves,the method of fair value as the accounting measurement attribute will be widely used and improved.This will make the system of China's accounting standards become a new milestone in the internationalization progress. |
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| Keywords: | accounting standards fair value impact reliability |
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