《非货币性资产交换》准则导向变迁及对报表审计的影响  

Orientation Shift of China's "Non-Monetary Assets Exchange" and Its Effect on the Statement Auditing

作　　者：涂娟[1] 徐凯[1] 

机构地区：[1]三峡大学经济与管理学院,湖北宜昌443002

出　　处：《审计与经济研究》2008年第2期64-67,共4页Journal of Audit & Economics

摘　　要：文章以我国制定非货币性资产交换准则的历史为线索,分析不同阶段相关准则的导向特征,并结合新《非货币性资产交换》准则的导向分析,对上市公司报表中涉及非货币性资产交换事项的审计问题展开探讨。By using China＇s stipulation of ＂Rules of Non-Monetary Assets Exchange＂ as a historical clue, the authors first analyze the orientation features of relative rules at different stages and then explore the implication of the new ＂Rules of Non-Monetary Assets Exchange＂ and finally discuss about the auditing issues concerning the non-monetary assets exchange in the statements of listed companies.

关 键 词：公允价值 原则导向 规则导向 职业判断 非标准无保留意见 

分 类 号：F239.4[经济管理—会计学]