| 公允价值应用对投资者的影响分析 |
| |
| 引用本文： | 吴颖利,高芳,苗研研.公允价值应用对投资者的影响分析[J].中国海洋大学学报(社会科学版),2011(6):71-74. |
| |
| 作者姓名： | 吴颖利 高芳 苗研研 |
| |
| 作者单位： | 中国海洋大学财务处;中国海洋大学管理学院; |
| |
| 摘 要： | 新会计准则体系的一大亮点便是公允价值的引入，那么公允价值在新会计准则体系中大规模启用会对上市公司的财务状况和经营成果等产生怎样的影响？这些都是准则制定者和使用者所关注的问题。文章重点研究公允价值在我国新会计体系应用中对投资者产生的影响，并针对此阐述自己的相关建议，以期对我国会计准则的实施完善具有一定的应用价值。
|
| 关 键 词： | 公允价值 新会计准则 投资者 |
Analysis of Impact of Application of Fair Value on Investors |
| |
| Wu Yingli,Gao Fang,Miao Yanyan.Analysis of Impact of Application of Fair Value on Investors[J].Journal of Ocean University of China,2011(6):71-74. |
| |
| Authors: | Wu Yingli Gao Fang Miao Yanyan |
| |
| Institution: | Wu Yingli~1,Gao Fang~2,Miao Yanyan~2 (1.Office of Finance,Ocean University of China,Qingdao 266100,China,2.College of Management,China) |
| |
| Abstract: | The main focus of attention of new accounting standard system is the introduction of fair value. What impacts will the fair value in the new accounting standard system have on the financial condi tions and operating achievements of large-scale listed companies？ These are the concerns of standard-set ters and users. This article focuses on the impact of the ward some suggestions with a view to perfecting the im a P pplication of fair value lementation of Chings on investors, and puts for accounting standards. |
| |
| Keywords: | fair value new accounting standards investors |
| 本文献已被 CNKI 维普 等数据库收录！ |
