基于市场参与者视角的公允价值计量框架研究  

The Research of Fair Value Measurement Framework Based on the Perspective of Market Participants

作　　者：秦晓东[1] 刘凤玲 Qin Xiaodong;Liu Fengling(Fujian Normal University School of Economics,Fuzhou,350108;State Administration of Taxation,Wuhan Jiang＇ an District Taxation Bureau,Wuhan,430014)

机构地区：[1]福建师范大学经济学院,福建福州350108 [2]国家税务总局武汉市江岸区税务局,湖北武汉430014

出　　处：《重庆社会科学》2018年第8期56-64,共9页Chongqing Social Sciences

基　　金：福建省教育厅B类项目"公允价值计量国际化比较研究"(JB13045S)

摘　　要：在我国,非活跃市场公允价值计量是常态,必须在选择主要市场的基础上,明确如何站在市场参与者的角度确定脱手价格,如何判断输入值层级,并根据实际情况给予估值模型适当的权重,最终评估公允价值的结论。因此基于市场参与者视角,研究公允价值计量框架下公允价值金额的确定意义重大,其中不同估值技术和计量模型下公允价值的确定途径成为分析的侧重点。进一步结合我国特殊的经济土壤,探讨市场、市场参与者、市场参与者输入值的公允价值层级和估值技术这些在实际应用中亟待解决的难题,是为公允价值的推广应用提供指引的有效渠道。Fair value measurement in inactive market is the norm in China. It must be clear how to determine the price of hands-off from the perspective of market participants based on the selection of major markets, how to judge the input value level, and determine the weights of the model, and the final evaluation of the fair value are concluded. Therefore, the study of the fair value measurement from the perspective of market participants is of great significance. This paper explore market, market participants, fair value levels of market participants＇ input values, and valuation techniques in our country in order to provide guidelines for the promotion and application of fair value.

关 键 词：公允价值 市场参与者 脱手价格 估值技术 

分 类 号：F233[经济管理—会计学]