公允价值计量的价值相关性:回顾与展望

发布时间：2018-01-29 10:46

本文关键词： 公允价值计量价值相关性　出处：《学术交流》2013年07期 　论文类型：期刊论文

【摘要】：公允价值计量的价值相关性究竟体现在哪些领域,一直是会计学界关注的重点课题。研究表明:1.在我国,完善公允价值计量的相关理论,统一对公允价值计量属性和运用条件的认识,促进公允价值计量损益与企业真实收益的接轨,才具备推动公允价值计量普遍实行的基础。2.关注公允价值计量与企业盈余管理行为的关系,挖掘企业利用公允价值计量进行盈余管理的动机,将直接为公允价值计量的是否普及提供经验证据。3.研究公允价值计量与报酬合约同化之间的关系,解决报酬合约异化问题,是降低国有企业的代理成本,推动公允价值计量在我国普遍实行的必由之路。
[Abstract]:The correlation of fair value measurement has always been the focus of accounting field. The research shows that in our country, perfect the relevant theory of fair value measurement. Unifies to the fair value measurement attribute and the application condition understanding, promotes fair value measurement profit and loss to connect with the enterprise real income. Only then has the promotion fair value measurement universal implementation foundation. 2. Pays close attention to the fair value measurement and the enterprise earnings management behavior relations, excavates the enterprise to use the fair value measurement to carry on the earnings management motive. Will directly provide empirical evidence for the popularity of fair value measurement .3.To study the relationship between fair value measurement and the assimilation of compensation contracts, to solve the alienation of compensation contracts, is to reduce the agency costs of state-owned enterprises. The only way to promote fair value measurement in our country.
【作者单位】：中南财经政法大学会计学院;湖南商学院;
【分类号】：F230
【正文快照】： 所谓公允价值会计,是指以公允价值作为资产和负债价值的主要计量基础的会计计量模式。自从会计采用公允价值作为计量模式以来,公允价值计量所适应的范围展现出不断拓展的趋势,从已有的研究来看,它经历了从金融工具向金融工具和衍生金融工具、进而向企业一般资产和负债价值计

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