【摘要】 公允价值计量问题一直是学术界讨论的热点,新会计准则的实施使公允价值计量开始成为实务界关注的重要会计问题。本文系统地介绍了公允价值计量模式,论证了公允价值计量模式产生、发展的历史必然性,并针对我国的现实情况提出了对公允价值计量模式实施的建议。更多还原

【Abstract】 The research concerning fair value measurement has been the hot in circle of accounting academic.After the implement of China’s Enterprise Accounting Standards, it also has became an important issue drawn more attention from circle of accounting practice. This article introduced systematically the fair value measurement model and demonstrated the historical inevitability of it. In view of our country’s realistic situation, writer proposed the suggestion of the implementing of fair value measurement model.更多还原