CAJ | 학술논문

20008年全球金融危机发生后，公允价值计量属性受到了人们的强烈质疑。但在后金融危机时代我国新会计准则的修订及完善过程中，仍将公允价值作为一项重要的会计计量手段大力推广，且运用越来越广。本文旨在探讨在后金融危机时代如何深入认识及利用公允价值计量属性，以便采取更加合理有效的应对措施，使其更好地适合我国的会计实务与应用。
20008년전구금융위궤발생후，공윤개치계량속성수도료인문적강렬질의。단재후금융위궤시대아국신회계준칙적수정급완선과정중，잉장공윤개치작위일항중요적회계계량수단대력추엄，차운용월래월엄。본문지재탐토재후금융위궤시대여하심입인식급이용공윤개치계량속성，이편채취경가합리유효적응대조시，사기경호지괄합아국적회계실무여응용。
In 20008 the global financial crisis, fair value measurement attribute has been strongly questioned. But the revision of China's new accounting standards in the post financial crisis era and perfect process, is the fair value as an important measurement means to promote, and more and more widely used. This paper aims to explore and use in the post crisis era, how to understand the fair value measurement attribute, so as to take more effective measures, and make it better for accounting practice and application in our country.