| 公允价值在我国的应用和思考 |
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| 引用本文： | 张国平.公允价值在我国的应用和思考[J].华北航天工业学院学报,2005,15(2):36-38. |
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| 作者姓名： | 张国平 |
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| 作者单位： | 北华航天工业学院财会金融系 河北廊坊065000 |
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| 摘 要： | 本文对公允价值在我国的应用进行了反思，提出了在我国应当限制使用公允价值的观点。
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| 关 键 词： | 公允价值 历史成本 具体准则 |
Application and Thinking of Evenhanded Value in Our Country |
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| ZHANG Guo-ping.Application and Thinking of Evenhanded Value in Our Country[J].Journal of North China Institute of Astronautic Engineering,2005,15(2):36-38. |
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| Authors: | ZHANG Guo-ping |
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| Abstract: | The paper makes a brief historical retrospect of evenhanded value application and puts the standpoint that evenhanded value be restrainedly applied in our country. |
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| Keywords: | evenhanded value historical cost embody rule |
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