非活跃市场环境下公允价值计量相关问题研究  

A Study of Relevant Issues of the Fair Value Measurement in Inactive Market Environment

作　　者：胡庭清[1] 谢诗芬[1] 

机构地区：[1]湖南大学工商管理学院会计系,湖南长沙410079

出　　处：《当代财经》2011年第7期110-121,共12页Contemporary Finance and Economics

基　　金：教育部人文社科研究项目"公允价值会计估计和相关披露的审计研究"(08JA790040)

摘　　要：公允价值并非只运用于活跃市场,非活跃市场是公允价值运用不可或缺的主要环境,活跃市场在很大程度上只是公允价值运用的特殊环境。美国FAS157《公允价值计量》没有系统考虑非活跃市场环境下诸多公允价值计量问题。深入研究非活跃市场环境下公允价值计量相关问题,并与基于活跃市场环境的公允价值计量框架进行对比和对接,有利于完善公允价值计量理论与方法体系,提高会计信息的决策有用性,加速实现我国与国际会计准则的持续全面趋同。The fair value is not only applicable in the active markets,in fact the inactive markets are the indispensible substantial environment for the application of the fair value;while the active markets,to a greater degree,are the specific environment.The American Fair Value Measurement（FAS157） virtually concerns no issues of fair value measurement in the inactive market.A profound study of the relative issues of fair value measurement in the inactive markets,compared and connected to the framework of fair value measurement in the active markets,will be helpful in improving the theoretical and methodological system of fair value measurement,enhancing the usefulness of the accounting information decisions,and speeding up the convergence with the international accounting standards.

关 键 词：非活跃市场 活跃市场 公允价值计量 FAS157 基本原则 

分 类 号：F230[经济管理—会计学]