UC知道谁能帮我翻译一下英文摘要，急～～～～～～～～～～～
来源：百度知道 编辑：UC知道 时间：2024/05/10 14:38:13
题目：论新会计准则体系下的公允价值
摘要：2006 年 2 月 15 日财政部颁布的新《企业会计准则》一共有 38 项准则，有 17 项运用到了公允价值。新准则中引入公允价值计量属性，既适应我国经济发展实际需要，同时也使我国会计与国际会计惯例趋向同步。公允价值的广泛运用，意味着我国传统意义上单一的历史成本计量模式被历史成本、公允价值等多重计量属性并存的计量模式所取代；然而，由于“公允价值”存在较多不确定性，并容易被操控，其广泛应用极有可能成为企业调节利润的工具，从而操纵上市公司股价波动。因此，会计人员应如何才能更好地运用公允价值，保证会计信息质量，为加快我国市场信息化作出努力。本文从公允价值的定义、引入公允价值的必要性、公允价值在新企业会计准则中的应用及实际运用过程中应注意的问题进行探索，希望能较全面地理解公允价值计量属性。
Title: On the new system of accounting standards under the fair value
Abstract: February 15, 2006 the Ministry of Finance issued the new "Standards" A total of 38 criteria, there are 17 to the use of fair value. The introduction of new guidelines for fair value measurement attributes, not only adapt to practical needs of China's economic development, but also to China's accounting and international accounting practices tend to synchronize. The extensive use of fair value, implies that China's traditional sense of the historical cost of a single measurement mode is the historical cost, fair value measurement attributes such as the coexistence of multiple measures replaced by the model; However, the "fair value" more uncertainty exists, and easy Manipulation and its widespread application has the potential to become a tool for profit enterprises adjust to manipulate stock price volatility of listed companies. Therefore, accounting personnel, how c