| 财务契约视角下公允价值研究路径探析 |
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| 引用本文： | 张瑞琛.财务契约视角下公允价值研究路径探析[J].福建农林大学学报(哲学社会科学版),2012,15(6):50-53. |
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| 作者姓名： | 张瑞琛 |
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| 作者单位： | 福建农林大学经济与管理学院,福建福州,350002 |
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| 摘 要： | 财务契约作为企业契约集合中的一个子集合,对公允价值计量的影响深远。在对契约、财务契约、公允价值等相关概念进行释义的基础上,对财务契约集合进行分析并从财务契约的角度探析了公允价值研究的可能路径,并得出相应的结论与未来的研究展望。
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| 关 键 词： | 财务契约 公允价值 |
Exploration of the paths of the fair value research from the perspective of financial contract |
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| ZHANG Rui-chen.Exploration of the paths of the fair value research from the perspective of financial contract[J].Journal of Fujian Agriculture and Forestry University,2012,15(6):50-53. |
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| Authors: | ZHANG Rui-chen |
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| Institution: | ZHANG Rui-chen(College of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou,Fujian 350002,China) |
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| Abstract: | Financial contract as a subset of the set of firm contracts,its influence on the fair value measurement can not be ignored.In this paper,based on illustration of the concepts of contract,financial contract and fair value,the set of financial contract is analyzed and the possible paths of fair value research are explored from the perspective of financial contract,and the conclusions concerned and prospects are derived. |
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| Keywords: | financial contract fair value |
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