基于公允价值的政府资产与负债计价研究  

The Research on the Measurement of Government Asset and Debt based on the Fair Value

作　　者：罗朝晖[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《财会通讯（学术版）》2007年第9期95-97,共3页Communication of Finance and Accounting

摘　　要：本文介绍了我国政府会计中资产与负债的范畴及政府资产、负债计价的必要性,对现有政府资产与负债计价存在的局限性进行了探讨,指出在政府资产与负债计价中引入公允价值将成为未来发展趋势。In this paper,the author firstly analyses the content and the necessity of the measurement of the government asset and debt in Chinese government accounting, and then discusses the limitations of the present measurement of the government asset and debt. In the conclusion, the fair value is proposed as the measurement principal in the future development of the measurement of the government asset and debt.

关 键 词：政府资产计价 政府负债计价 历史成本原则 公允价值 

分 类 号：F235[经济管理—会计学]