| 公允价值计量的改进:基于会计视角的研究 |
| |
| 引用本文： | 王辉,高克智,王斌.公允价值计量的改进:基于会计视角的研究[J].北京工商大学学报(社会科学版),2011,26(1):106-111. |
| |
| 作者姓名： | 王辉 高克智 王斌 |
| |
| 作者单位： | 安徽工商职业学院会计系;北京工商大学商学院; |
| |
| 摘 要： | 现行的公允价值计量实务与以历史成本为基础的会计计量之间存在冲突,导致了报表使用者对公允价值信息的误解和误用,使公允价值计量备受质疑。争论的焦点是公允价值计量的"顺周期效应"和可靠性。在难以克服公允价值计量固有缺陷的前提下,唯有回归会计视角,改进现行实务,提高公允价值信息含量,消除报表使用者信息理解上的偏差,才是后金融危机时代,改进公允价值计量的最佳选择。
|
| 关 键 词： | 公允价值 历史成本 计量 |
The Improvement of Fair Value Measurement: A Study based on the Perspective of Accounting |
| |
| Wang Hui,Gao Ke-zhi,Wang Bin.The Improvement of Fair Value Measurement: A Study based on the Perspective of Accounting[J].Journal of Beijing Technology and Business University:Social Science,2011,26(1):106-111. |
| |
| Authors: | Wang Hui Gao Ke-zhi Wang Bin |
| |
| Institution: | Wang Hui1,Gao Ke-zhi1 & Wang Bin2(1.Department of Accounting,Anhui Business Vocational College,Hefei,Anhui 230041,China,2.School of Business,Beijing Technology and Business University,Beijing 100048,China) |
| |
| Abstract: | There are conflicts between the current practice of fair value measurement and the accounting system based on historical cost measurement,which leads a misunderstanding and misuse of fair value information,so the fair value measurement is greatly challenged.The arguments focus on the pro-cyclical effect and the reliability of fair value measurement.Under the premise that it is difficult to overcome the inherent defect in fair value measurement,the best choice in the post-crisis era is to improve the current... |
| |
| Keywords: | fair value measurement historical cost measurement |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
