Show simple item record

dc.contributor.advisor桑士俊
dc.contributor.author朱玲
dc.date.accessioned2016-02-14T03:00:05Z
dc.date.available2016-02-14T03:00:05Z
dc.date.issued2006-06-08 14:52:46.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28278
dc.description.abstract论文摘要随着市场经济和知识经济的发展,历史成本遭到越来越多的批评。在这个过程中,能够及时全面反映未来经济环境变化的公允价值应运而生,其用途日益广泛。二十世纪80年代以来,公允价值一直是国际会计界的一个热点问题,至今已取得了显著的研究成果。随着经济全球一体化和会计国际协调的发展,公允价值在我国的广泛运用将无法回避。如何充分利用国际研究成果,指导和评价公允价值在我国的研究和运用,是本文的研究意义所在。全文共四章:第一章导言介绍本文的研究背景、研究动机、主要内容、文章框架及主要贡献和不足之处。第二章为公允价值理论研究回顾,对国内外公允价值的研究成果进行了系统地分类归纳。第三章对公允价值进行理论探源和...
dc.description.abstractABSTRACT With development of the market economy and the knowledge-based economy, the historical cost has been suffering from increasing criticism. In this process, Fair value, which can be fully reflect changes of the future economic environment, came into being and has been applying widely. Since 1980s, accounting field paid more and more attention on researches of fair value, and has achieved...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11754&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=12706
dc.subject会计计量
dc.subject公允价值
dc.subjectAccounting measurement
dc.subjectFair value
dc.title公允价值理论与我国运用问题研究
dc.title.alternativeResearch on theory and application in China of Fair Value
dc.typethesis
dc.date.replied2006-06-08
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200311076


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record