《会计计量中的现值研究》概览  

Outlining View of Research on Present Value in Accounting Measurements

作　　者：谢诗芬[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《上海立信会计学院学报》2007年第2期90-96,共7页Journal of Shanghai Lixin University of Commerce

基　　金：教育部博士点专项基金(20060532028);中国博士后科学基金(2002032004);湖南省自科基金(05JJ3013);湖南省社科基金(04BR02)

摘　　要：公允价值被公认为我国2006年新会计审计准则体系的最大亮点,而现值是公允价值的核心和难点。为满足各界更好地了解和掌握现值计量理论和方法的需求,本文主要介绍了在该领域中有影响的专著《会计计量中的现值研究》(谢诗芬,2001)的研究背景和意义、内容和结构、8个主要建树与创新及该书的修订情况等。Fair value is generally recognized as the brightest point of our country＇s new accounting and auditing standards of 2006, and present value is the core and difficult point of fair value. To meet the people＇s demands on better understanding and mastering the theories and methods of present value, this paper briefly introduces the influential monograph Research on Present Value in Accounting Measurements, writtened by XIE Shi-fen in 2001, in its research backgrounds and significances, contents and constructs, eight main contributes and innovations, and its revised edition.

关 键 词：现值 《会计计量中的现值研究》概览 建树与创新 

分 类 号：F23[经济管理—会计学]