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本篇paper代写- The fair value讨论了公允价值。市场经济的平稳发展需要建立在交易双方公平交易的基础上，这是我国市场经济正在努力的方向。随着市场经济的不断上升，公允价值在市场中的运用也在逐渐增多。虽然公允价值对市场的发展起到了一定的促进作用，但我国会计行业对公允价值计量的应用仍然存在一些问题，对企业的发展与市场的健康发展造成了一定的影响。本篇paper代写由51due代写平台整理，供大家参考阅读。

With the gradual application of fair value in accounting industry, some problems have been highlighted and become the factors restricting the development of enterprises and markets. The development of China's market economy is relatively late, and the application of fair value accounting measurement is not mature enough. Influenced by factors such as economy, culture and background, there is no uniform standard for the value measurement of things between groups, and the use of fair value requires reliable measurement of things.

But in practice, there is still a long way to go to achieve true fairness. Because the market economy of our country still has certain problem to the determination of fair value, the enterprise USES fair value measurement, can only take market price as the reference. The overall inefficiency of the accounting department is one of the factors restricting the development of enterprises. Although the number of people with accounting qualification has gradually increased, there are relatively few accounting personnel who have actually received professional study. The lack of professional competence of accountants can have a certain effect on the application of fair value.

Because fair value measurement requires accounting personnel to have a certain knowledge system, it has certain experience and vision in value judgment. The fair value accounting measurement has certain risks in the application process. When the enterprise carries out the risk management, it will encounter many problems, which will have a certain impact on the enterprise credit. Moreover, the price fluctuation of the market economy in our country can not ensure the stability of financial statements. The audit of fair value in our country lacks professional technical means, and there is a gap between the accountant's estimation and the decision. Most enterprises have some problems when making decisions, which causes waste of enterprise resources and has a certain impact on the development and growth of enterprises. In addition, the market economy develops the phenomenon of manipulation, the enterprise management problem, the information management system is insufficient, the relevant department avoids, etc., will have the certain influence to the fair value accounting measurement.

Due to the relatively backward development of China's market economy, the application of the market in fair value is not perfect, and there are still some problems in the application of fair value in the accounting industry. A?? The above problems are studied on the optimization measures of fair value accounting. It mainly studies the application environment of fair value accounting, professional competence of accounting personnel, accounting management system and accounting information.

The premise of fair value measurement is the reliability of things, while the fluctuation range of market price is relatively large, and there is no reliable reference for enterprises in accounting financial statements. While the market size is expanding, it should provide more resources for the fair value accounting measurement and provide a stable environment for the fair value measurement of the accounting industry. Relevant enterprises must gradually establish a perfect fair value measurement system to make the fair value measurement of enterprises transparent. Only when the fair value measurement of the enterprise is confirmed, the enterprise can have the fair standard when the value measurement is carried out. This is to maintain the interests of both sides of the transaction, to realize the fairness of the transaction has certain promotion effect. The relevant departments shall conduct restrictions on listed companies, and conduct strict inspection and strict supervision on illegal activities such as the operation of the hidden boxes in enterprises through legal means and other means. Government departments should strengthen the regulation of market economy, restrict the price of market economy, and maintain price stability. This has certain help to the fair value of the enterprise accounting department, and can play a certain role in promoting the development of the enterprise. Through a series of means, it provides a stable market environment for the fair value measurement of accounting industry.

Although the accounting profession in China has been developed, there are some problems in the professional competence of accounting professionals. If the enterprise wants to guarantee the fair value application, it must cultivate the professional ability of the accountant. The training of accountants' professional competence is a long-term process, which can be cultivated by enterprises from professional technical means, fair value judgment, financial audit and other aspects. Enterprises can train the professional skills of accounting personnel, so that the professional technical means of accountants can be strengthened. In the actual work, the accounting personnel is clearly required to carry out fair value application. Supervise and manage the financial statements of financial personnel, and strengthen the management of accounting department. At the same time, the enterprise should put forward the standard of accounting personnel's professional ability, and motivate the accountants to cultivate their own professional competence. Relevant education departments and personnel training areas should strengthen the education of accounting professional and provide more high-quality talents with comprehensive professional competence.

Although enterprises have gradually applied the fair value measurement to financial management and project decision-making, the work quality of the accounting department cannot meet the requirements of the enterprise. This is because the management system of the enterprise has problems, and the management supervision of the accounting department is not in place. Enterprises should formulate relevant accounting management system according to their own development needs, define the work tasks of accounting personnel, and make fair value measurement as the standard of accounting department's financial management. At the same time, enterprises should arrange corresponding incentive mechanism to improve the enthusiasm of accountants. Management of the accounting department has certain influence on enterprise operation management, and in the actual enterprise financial management, accounting personnel in the audit work has some problems, for enterprise decision-making management has a certain influence. In view of this, the enterprise should supervise and manage the financial statements of the accounting department, and assess the financial ability of the financial personnel. To promote personnel who can create economic value and economic benefits for enterprises, and eliminate those who do not meet the requirements of the job. Because of the fair value measurement need accounting personnel professional ability, and if the defect of accounting personnel professional ability, the enterprise's financial management will there is a big risk. In operation and management, enterprises should constantly improve the accounting management system, strengthen supervision and management of accounting departments, and provide a stable development platform for the application of fair value of enterprises.

The development of market economy is gradually improved, the information system is established and improved, and the application of fair value has a certain promoting effect. In order to develop the fair value, the enterprise must establish the accounting information system and realize the fair value of things constantly. Enterprises should according to the actual situation of their own development, the market price information, the competition in the enterprise information between data collection such as content, the application of the fair value of the enterprise is a big help. At the same time, enterprises should closely follow the pace of market development and gradually establish their own fair value measurement standards. Only by defining the value of things can a fair transaction between the two parties be realized. However, the accounting department will have the fair value measurement standard when conducting the enterprise asset audit, which will play a great role in promoting the operation and development of the enterprise. Therefore, enterprises should strengthen the establishment of accounting information system.

The application of fair value in Chinese market is not perfect, and the fair value of accounting industry still exists in the aspects of technology, management and fair standards. In order to guarantee the financial management, the enterprise must explore the fair value application of the accounting department and constantly improve the fair value system of the accounting department.

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