_会计计量中的现值研究_概览

©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(20060532028),(2002032004),(05JJ3013),(04BR02)(19632),,,,:(,410079)2006,,(,2001)8;;F23A100926701(2007)0220090207:2001:,,,,,’’,,,,,,,2003(03CG02),,([2003]7),2006215,(),200720062007,,:,,,,,(20017,31,):09©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(20042,34,),,,,,1999,,,,:,,,,,(),,,,,,,,,(PresentValue),,,;,,(//),()(),,???,,,,,,20,,,19:20052006:,1999(,)©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(2001)()4()14(1)(2),(3)(4)(5)(6)(7)(11)(12),(8)(9)(10);(13),,,(14)811,(),29©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()()(-)(),,,,21,,4()31(),,,41,,,,,,51,,,,,,:,,2090,,,,,,,,,,,,,,(,,);,,,,2139©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),:,,(IASC),,,,,,,(),,,,,,;(),,,,,,,:,;(;,,);;,;,,71?,???????,?,,,,WTO,,,(),,,,,,,,,49©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,(),,(),(:,),,,,,,,,,,,,,,,,,,(),,,(),():(),,,(),();(),()2000,,,,,()()(),,,,,,,1000101000,,,,,,59,,©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,,()(),(),,,81,,,,,,(),,,,,:[1].[M].:,2001.[2].:[M].:,2004.[3].,,(),,2003.OutliningViewofResearchonPresentValueinAccountingMeasurementsXIEShi2fen(CollegeofAccounting,HunanUniversity,Hunan410079,ChangshaChina)Abstract:Fairvalueisgenerallyrecognizedasthebrightestpointofourcountrypsnewaccountingandauditingstandardsof2006,andpresentvalueisthecoreanddifficultpointoffairvalue.Tomeetthepeoplepsdemandsonbetterunderstandingandmasteringthetheoriesandmethodsofpresentvalue,thispa2perbrieflyintroducestheinfluentialmonographResearchonPresentValueinAccountingMeasurements,writtenedbyXIEShi2fenin2001,initsresearchbackgroundsandsignificances,contentsandconstructs,eightmaincontributesandinnovations,anditsrevisededition.Keywords:presentvalue;outliningviewofResearchonPresentValueinAccountingMeasurements;contributesandinnovations69