非理性市场下公允价值计量估价方法的选择研究  

Researches on Measurement and Valuation Choice on Fair Value in Irrational Market

作　　者：于汇[1] 

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028

出　　处：《商业经济》2010年第2期12-14,共3页Business & Economy

基　　金：黑龙江省研究生创新基金项目:公允价值引发金融危机的关联性研究(YJSCX2009-191HLJ)

摘　　要：金融危机环境下,对金融产品的计量应该更为慎重。企业会计准则要求对金融产品采用公允价值计量的方法,但是对公允价值的确定,尤其是非活跃市场下公允价值的估价方法、具体运用及操作步骤却并未做出详细阐释。通过分析非活跃市场下各种公允价值计量估价方法的使用范围和适用条件对各估价方法进行比较,得出非理性市场下采用公允价值计量的不同估价方法的择优方案,旨在为企业会计准则的具体应用提供参考。The measurement on financial products should be cautious under financial crisis. The enterprise accounting standards require fair value to measure financial products, but the standards do not explain the settlement of fair value, especially valuation method on fair value and concrete application and operation in inactive markets. Through analyzing the application and conditions d all mea- surement and valuation methods on fair value and comparing all valuation methods, this paper concludes that the optimal planning on different valuation methods will provide reference for concrete application of enterprise accounting standards in irrational markets.

关 键 词：公允价值 金融产品 估价方法 

分 类 号：F230[经济管理—会计学]