公允价值理论研究综述  

A Literature Review on Fair Value Theory

作　　者：刘凤玲[1] 秦晓东[1] 

机构地区：[1]福建师范大学经济学院,福建福州350108

出　　处：《石家庄铁道大学学报（社会科学版）》2016年第1期26-32,共7页Journal of Shijiazhuang Tiedao University（Social Science Edition）

摘　　要：公允价值取代历史成本是会计理论发展的必然趋势,其应用一直是学术界讨论最多的热点问题。在公允价值的发展历程中,其定义和理论基础日益完善和丰富,但是相关性与可靠性的协调以及计量属性的模糊性,却成为阻碍公允价值广泛应用的瓶颈。对相关的文献进行梳理和综述,为进一步的研究提供理论框架和思路。It＇s a inexorable trend for Fair Value to displace historical cost in accounting theory.The application of Fair Value has always been one of the the hottest issues studied in academic circle.TheFair Value,in term of definition and theoretical basis,is increasingly developing,while the coordination of relativityand reliability as well as the fuzziness of measurement attributionhave become a bottleneck for wide-spread.This paper aims at providing a framework and approach for further studies through a literature review on Fair Value theory.

关 键 词：公允价值 研究综述 相关性 计量属性 

分 类 号：F230[经济管理—会计学]