公允价值计量的应用对金融市场的影响分析  

Analysis of the Impact of Fair Value Measurement on Financial Market

作　　者：成群蕊 CHENG Qunrui

机构地区：[1]新疆财经大学,新疆乌鲁木齐830012

出　　处：《上海市经济管理干部学院学报》2020年第1期52-56,共5页Journal of Shanghai Economic Management College

基　　金：新疆财经大学研究生科研创新项目“放松卖空管制与融资决策——基于融资融券制度的准自然实验检验”(XJUFE2018K009)。

摘　　要：公允价值计量具有客观公允的特征,这一点对于会计信息使用者尤为重要,有利于提高企业的财务状况和经营成果与资本市场活动之间的密切关系,增强财务报告的信息有用性,为投资者提供更为可靠的会计信息。关于公允价值计量准则在金融市场复杂环境中的应用,存在两种不同的观点。文章从公允价值的定义出发,并对公允价值的估值技术和三个层次进行分析,梳理了公允价值已有的理论基础,通过详细分析公允价值对金融产品、金融风险和金融资产配置的作用,研究了公允价值计量准则对金融市场的影响,并提出了公允价值计量合理化的建议.The fair value measurement attribute of its objective and fair characteristics is particularly important for accounting information users,which is conducive to improve the enterprisers financial status and business results and capital market activities between the close relationship,enhance the information usefulness of financial reports,provide more reliable accounting information for investors.There are two different views on the application of fair value measurement in the complex environment of financial market.This paper,starts from the definition of fair value,and the valuation technique of fair value and the three hierarchy analysis,combi res the theory of the fair value of the existing foundation,through the fair value of financial products,financial risk and financial asset allocation from three aspects in detail analysis,and studies the rule of fair value impact on financial markets,and puts forward some rationalization proposal.

关 键 词：公允价值 金融市场 估值技术 金融工具 

分 类 号：F822[经济管理—财政学]