权益估价、会计信息、公允价值:模型与启示  

Equity Valuation、Accounting Information、Fair Value: Model and Implication

作　　者：谢诗芬[1] 彭玉龙[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2003年第4期83-86,共4页The Theory and Practice of Finance and Economics

基　　金：中国博士后科学基金一等资助金 ( 2 0 0 2 0 3 2 0 0 4)

摘　　要：阐述了权益估价对价值投资的意义 ,从投资者利用估价模型进行权益估价的角度分析了决策有用性对会计信息计量和披露的要求 ,认为公允价值计量是会计模型得以有效运用的前提 。This article demonstrates the significance of equity valuation for security investment. Models of equity valuation based on accounting information are introduced. The implication of the accounting-based models to financial analysis and improving the current accounting model is discussed from the viewpoint of improving the relevance of accounting information in the last part of the article. The conclusion is that fair value accounting must be applied.

关 键 词：权益估价 会计信息 公允价值 证券市场 证券投资 

分 类 号：F830.91[经济管理—金融学]