公允价值下公司交叉持股的会计计量  

The Cross-Shareholdings Company's Accounting Measurement in the Measurement Mode of Fair Value

作　　者：薛小荣[1] 唐凯桃[2] 赵琳[2] 

机构地区：[1]西安财经学院,陕西西安710100 [2]西华师范大学,四川南充637002

出　　处：《西安财经学院学报》2014年第3期28-32,共5页Journal of Xi’an University of Finance & Economics

基　　金：教育部2013年教改项目"会计学专业综合改革试点项目"(120203K)

摘　　要：在公允价值计量模式下,交叉持股的双刃剑效应明显,成为股市助涨助跌的双头怪。在对其后续计量时,上市公司交叉持股价值重估是计入所有者权益还是当期损益,企业具有较大的自主选择权,不同选择所造成的经济后果差异明显。文章通过应用数学公式分析发现:在对金融资产价值重估时,一是重估增值选择计入权益还是损益,对公允价值会计的顺周期效应影响不同;二是采用传统估值体系评估企业价值时,市净率更优于市盈率。In the measurement mode of fair value, the double-edged sword effect of cross-holdings is so ob- vious that the implications make the stock market fall into two-headed monster. However, in the subse- quent measurement, companies have greater right to choose the revaluation of cross-shareholdings of lis;ted companies which included in the profit or loss or in owner＇s equity. From the perspective of theory, this paper found that： when revaluating financial assets, firstly, the revaluation surplus included in equity op- tions or profit will effect pro-cyclical on fair value accounting; secondly, evaluating enterprise value, the price-to-book ratio is more superior to the p/e ratio.

关 键 词：交叉持股 公允价值 企业价值评估 会计计量选择 

分 类 号：F275[经济管理—企业管理]