【摘要】：公允價(jià)值計(jì)量準(zhǔn)則的出臺(tái)標(biāo)志著我國(guó)正著手建立以基本準(zhǔn)則為首,具體準(zhǔn)則為主,公允價(jià)值計(jì)量準(zhǔn)則為輔的企業(yè)公允價(jià)值計(jì)量應(yīng)用規(guī)范體系。無(wú)論是對(duì)于實(shí)務(wù)界、審計(jì)界,還是對(duì)于國(guó)際趨同,公允價(jià)值計(jì)量準(zhǔn)則的出臺(tái)都意味著是一種"入位"。但是從公允價(jià)值計(jì)量準(zhǔn)則的科學(xué)性來(lái)說(shuō),我國(guó)此次發(fā)布的公允價(jià)值計(jì)量準(zhǔn)則還存在"缺位"。鑒于次,有必要對(duì)準(zhǔn)則進(jìn)行修訂,補(bǔ)充公允價(jià)值計(jì)量應(yīng)用指導(dǎo)框架和公允價(jià)值計(jì)量?jī)?nèi)部控制信息披露的有關(guān)規(guī)定,適時(shí)對(duì)公允價(jià)值計(jì)量準(zhǔn)則進(jìn)行"補(bǔ)位"。
[Abstract]:The introduction of fair value measurement standard indicates that our country is proceeding to establish the enterprise fair value measurement application norm system, which is based on the basic standard, the concrete standard is the main, and the fair value measurement standard is supplemented by the fair value measurement standard. Whether to practice, audit, or international convergence, fair value measurement standards are meant to be a kind of "entry". However, from the scientific point of view of the fair value measurement standards, the fair value measurement standards issued in China are still "missing". In view of the times, it is necessary to revise the standards to supplement the guidance framework of fair value measurement and the relevant provisions of the disclosure of internal control information of fair value measurement, and to carry out the "replenishment" of fair value measurement standards in a timely manner.
【作者單位】： 北京交通大學(xué)經(jīng)濟(jì)管理學(xué)院;北京開(kāi)放大學(xué)財(cái)經(jīng)系;
【基金】：2013年北京開(kāi)放大學(xué)校級(jí)重點(diǎn)立項(xiàng)課題《發(fā)揮教學(xué)團(tuán)隊(duì)作用,提升課程教學(xué)質(zhì)量——中級(jí)財(cái)務(wù)會(huì)計(jì)教學(xué)團(tuán)隊(duì)建設(shè)與實(shí)踐研究》的階段性研究成果
【分類號(hào)】：F233

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