摘 要
本文旨在探讨会计中的负债确认和计量问题，并提出解决这些问题的对策和措施。在研究中，我们深入分析了负债确认和计量问题的根源和具体表现，剖析了计量基准和计价方法的选择问题，并提出完善会计法规和准则制度、加强会计人员专业能力和素养、推进信息化技术在会计领域的应用以及健全市场监管和投资者保护机制等对策。通过这些对策和措施的实施，将有助于提高负债确认和计量的可靠性和准确性，促进我国企业财务管理和会计服务水平的不断提升。
关键词：会计、负债确认、负债计量
Abstract
The purpose of this paper is to explore the problem of liability recognition and measurement in accounting, and put forward some countermeasures and measures to solve these problems. In the research, we deeply analyzed the root causes and specific manifestations of the problem of liability recognition and measurement, analyzed the selection of measurement benchmarks and valuation methods, and put forward countermeasures to improve the accounting laws and regulations, strengthen the professional ability and literacy of accounting personnel, promote the application of information technology in the accounting field, and improve the market supervision and investor protection mechanism. The implementation of these countermeasures and measures will help to improve the reliability and accuracy of debt recognition and measurement, and promote the continuous improvement of the financial management and accounting service level of Chinese enterprises.
Keyword: accounting、liability recognition、liability measurement
目 录
引言 1
1相关理论概述 1
1.1会计基本理论 1
1.2负债确认的基本原则和规则 2
1.3负债计量的基本原则和方法 3
2会计中的负债确认及负债计量问题分析 3
2.1会计准则和实务操作的差异问题 3
2.2业务复杂性和信息不对称问题 4
2.3法律法规和政策导向的问题 5
2.4计量基准和计价方法的选择问题 5
3解决负债确认和计量问题的对策 5
3.1完善会计法规和准则制度 6
3.2加强会计人员的专业能力和素养 6
3.3推进信息化技术在会计领域的应用 7
3.4.健全市场监管和投资者保护机制 8
结论 9
参考文献 10
致谢 11
本文旨在探讨会计中的负债确认和计量问题，并提出解决这些问题的对策和措施。在研究中，我们深入分析了负债确认和计量问题的根源和具体表现，剖析了计量基准和计价方法的选择问题，并提出完善会计法规和准则制度、加强会计人员专业能力和素养、推进信息化技术在会计领域的应用以及健全市场监管和投资者保护机制等对策。通过这些对策和措施的实施，将有助于提高负债确认和计量的可靠性和准确性，促进我国企业财务管理和会计服务水平的不断提升。
关键词：会计、负债确认、负债计量
Abstract
The purpose of this paper is to explore the problem of liability recognition and measurement in accounting, and put forward some countermeasures and measures to solve these problems. In the research, we deeply analyzed the root causes and specific manifestations of the problem of liability recognition and measurement, analyzed the selection of measurement benchmarks and valuation methods, and put forward countermeasures to improve the accounting laws and regulations, strengthen the professional ability and literacy of accounting personnel, promote the application of information technology in the accounting field, and improve the market supervision and investor protection mechanism. The implementation of these countermeasures and measures will help to improve the reliability and accuracy of debt recognition and measurement, and promote the continuous improvement of the financial management and accounting service level of Chinese enterprises.
Keyword: accounting、liability recognition、liability measurement
目 录
引言 1
1相关理论概述 1
1.1会计基本理论 1
1.2负债确认的基本原则和规则 2
1.3负债计量的基本原则和方法 3
2会计中的负债确认及负债计量问题分析 3
2.1会计准则和实务操作的差异问题 3
2.2业务复杂性和信息不对称问题 4
2.3法律法规和政策导向的问题 5
2.4计量基准和计价方法的选择问题 5
3解决负债确认和计量问题的对策 5
3.1完善会计法规和准则制度 6
3.2加强会计人员的专业能力和素养 6
3.3推进信息化技术在会计领域的应用 7
3.4.健全市场监管和投资者保护机制 8
结论 9
参考文献 10
致谢 11
