英语翻译翻译:近现代,公允价值在国际上得到了广泛的应用,我国新会计准则的颁发也预示着我国跟国际上接轨迈上了一大实际性的步伐.本文在探究我国公允价值会计的应用现状中,认为从会
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英语翻译翻译:近现代,公允价值在国际上得到了广泛的应用,我国新会计准则的颁发也预示着我国跟国际上接轨迈上了一大实际性的步伐.本文在探究我国公允价值会计的应用现状中,认为从会
英语翻译
翻译:近现代,公允价值在国际上得到了广泛的应用,我国新会计准则的颁发也预示着我国跟国际上接轨迈上了一大实际性的步伐.本文在探究我国公允价值会计的应用现状中,认为从会计理论和实践中还存在不足之处,具体在国内公允价值会计理论的不完善,可靠性和相关性原则,以及其本身的波动周延性问题;还有实践中会计信息可靠性的掌握获取,盈余操控管理,以及人员素质问题等.研究分析我国国情,思考解决对策,认为我们必须完善公允价值会计理论,对可靠会计信息的抉择与度的把握,完善公允价值应用的市场条件,强化对企业和市场的监管、深化会计人员教育等方面,进而更好地发挥公允价值在我国市场经济中的作用.
英语翻译翻译:近现代,公允价值在国际上得到了广泛的应用,我国新会计准则的颁发也预示着我国跟国际上接轨迈上了一大实际性的步伐.本文在探究我国公允价值会计的应用现状中,认为从会
Nowdays,Fair value has been widely used in the world, That the new accounting principles have been issued also presaged a great pace China made to meet the international practice.This essay explored the application of Fair Value accounting in China these days ,there exist drawbacks to the point of theory and practice. In detail , it contains inadequacy ,reliability and some relative principles Fair value acounting theories domestically. On the other hand ,to master the reliability of accounting information ,to control and manage the surplus , and the quality of people ,they are all problems that should be taken into account. We researched and analysed the situation of our country ,figured out the solutions that we should improve our Fair value accounting theory ,choose and carry the reliable accounting information well,improve the market conditions of fair value applications, strengthen the supervise of enterprises and markets, deepen the education of accountants , in this way ,Fair Value could play a better reflection in China's market economy.