后金融危机时代公允价值会计准则再思考  

Rethinking of the post financial crisis era of fair value accounting

作　　者：杨芳 陈汉龙[2] 

机构地区：[1]福州黎明职业技术学院经济管理系,福建福州350002 [2]福州外语外贸学院财会学院,福建福州350202

出　　处：《佳木斯职业学院学报》2014年第5期458-459,共2页Journal of Jiamusi Vocational Institute

摘　　要：20008年全球金融危机发生后,公允价值计量属性受到了人们的强烈质疑。但在后金融危机时代我国新会计准则的修订及完善过程中,仍将公允价值作为一项重要的会计计量手段大力推广,且运用越来越广。本文旨在探讨在后金融危机时代如何深入认识及利用公允价值计量属性,以便采取更加合理有效的应对措施,使其更好地适合我国的会计实务与应用。In 20008 the global financial crisis, fair value measurement attribute has been strongly questioned. But the revision of China's new accounting standards in the post financial crisis era and perfect process, is the fair value as an important measurement means to promote, and more and more widely used. This paper aims to explore and use in the post crisis era, how to understand the fair value measurement attribute, so as to take more effective measures, and make it better for accounting practice and application in our country.

关 键 词：后金融危机 新会计准则 公允价值 

分 类 号：F233[经济管理—会计学]