| 后金融危机时代公允价值计量在我国的应用 |
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| 引用本文： | 郑智睿.后金融危机时代公允价值计量在我国的应用[J].辽宁医学院学报(社会科学版),2011,9(1):119-121. |
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| 作者姓名： | 郑智睿 |
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| 作者单位： | 东北财经大学,辽宁,大连,116000 |
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| 摘 要： | 在后金融危机时代，公允价值的计量问题给我们留下了广泛的思考空间。从金融危机中各方对公允价值的争议出发，通过对公允价值的背景、定义、计量方法的回顾及其优劣势的分析，在肯定公允价值计量的基础上，提出了相应的改进意见。
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| 关 键 词： | 公允价值计量 金融危机 优势与劣势 |
On the Fair Value Measurement in China in the Post-financial Crisis Era |
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| Zheng Zhirui.On the Fair Value Measurement in China in the Post-financial Crisis Era[J].Journal of Liaoning Medical College:Social Science Edition,2011,9(1):119-121. |
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| Authors: | Zheng Zhirui |
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| Institution: | Zheng Zhirui(Dongbei University of Finance and Economics,Dalian Liaoning,116000) |
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| Abstract: | The method of fair value measurement leaves us great space to think in the post financial crisis era.From the dispute of fair value method,this article reviewed the background,definition and measurement method and analyzed the advantages and disadvantages.On the basis of affirming fair value measurement,this article proposed some suggestions to improve the application of this method. |
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| Keywords: | fair value measurement financial crisis advantages and disadvantages |
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