| 摘要: |
| 金融危机爆发后,公允价值会计对金融危机的影响,引起了理论界和实业界对经济学、管理学、和会计学广泛的思考。正确运用公允价值会计,更深层次理解了金融危机中公允价值会计的影响以及公允价值在金融危机中对我国的影响如何,使会计在金融稳定中发挥作用。 |
| 关键词: 金融危机 公允价值 会计准则 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| DISCUSSION ON FAIR VALUE ACCOUNTING |
|
Zhang Min
|
|
(Bureau of Heilongjiang Land Reclamation, Liaison office in Beijing, Beijing 100101)
|
| Abstract: |
| After the outbreak of the financial crisis, fair value accounting in the financial crisis caused theory circle and business circle widely thinking on economics, management, accounting. The correct use of fair value accounting and a deeply understanding of the influence of the fair value in the financial crisis impact on China, make the accounting play an important role in financial stability. |
| Key words: The Financial Crisis Fair Value accounting standard |
