浅析公允价值在新会计准则中的应用
9页1、目 录摘 要3一、引言4二、标题4三、标题4四、结束语4参考文献6谢 辞7浅析公允价值在新会计准则中的应用摘要:互联网+科学技术的不断创新和应用给人们生产生活带来了极大的便利,推动着企业迅速发展,但是科学技术是一把双刃剑,现代企业经营发展在与高科技顺势发展的同时,都不可避免的会存在各种财务风险,影响着企业最终经营利润,尤其是我国开始实施新会计准则以来,各项新的规定对于企业有着至关重要的影响,特别是历史成本计量属性已经无法满足广大企业等专业领域内的需求,而公允价值则显得尤为重要,因此公允价值在我国新会计准则的大环境中的发挥直接影响着企业的发展,市场竞争力的强弱,以及相关利益使用者或者市场投资者对于企业的认可程度。从以往国际经验来看,国外著名企业基本都会根据企业自身的经营特点和资产具体运营情况准确和谨慎的设定公允价值,提高资产使用质量,使资产真实的反应未来能给企业带来的真实收益,预防财务风险,增强企业风险防范能力。在互联网+新环境下,对于企业内部资产公允价值地计量提出了更高、更严格的要求。企业通过自身改革适应当前经营信息化的需求,使内部资产的公允价值计量工作更加的高效、准确,不断改进完善公
2、允价值计量的思路和方法,更加合理规范的保证企业运行,让公允价值的计量成为新会计准则制度背景下不可或缺的重要保障。关键词:公允价值;新会计准则;应用Abstract:The continuous innovation and application of Internet + science and technology has brought great convenience to peoples production and life, and promoted the rapid development of enterprises. But science and technology is a double-edged sword. At the same time, the development of modern enterprise management and the development of high technology will inevitably have various financial risks and affect the enterpris
3、e. Since the final operating profit, especially since China began to implement the new accounting standards, the new regulations have a vital impact on the enterprises, especially the historical cost measurement attributes have not met the needs of the professional fields such as the vast enterprises, and the fair value is particularly important. Therefore, the fair value is in the new society of our country. The development of the enterprise, the strength of the competitiveness of the market, a
4、nd the degree of recognition of the relevant interest users or the market investors are directly affected by the environment in the large environment. From the previous international experience, the famous foreign enterprises will basically set the fair value according to the business characteristics of the enterprises and the specific operation conditions of the assets, improve the quality of the use of assets, make the real reaction of the assets to the real income that the future can bring to
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