摘要
为强化实务人员对公允价值背景的完整认知和全面理解,本文基于经济学和社会学的视角试图对公允价值的产生背景进行深入的分析,并且就其运用过程中带来的经济后果和面临的困境进行了探讨。为应对面临的困境和挑战,本文认为需要进一步强化公允价值信息的强制性披露。同时,针对实务层面面临的困境,本文认为还需要有针对性地加强公允价值应用的案例研究,借由后续教育和案例讨论提升实务人员对公允价值的全面掌握。
In order to help the professional accountants understand the background of fair value integrally,the paper analyzes the root reasons of why fair value was introduced from the perspective economics and social science.The paper also discusses the economic consequences and dilemma it faced with when applying to non-listed company.Therefore,the paper argue that we should enact ordination on compulsive information disclosure.Furthermore,we should draw more research efforts on the case study for the fair value application and extension.
出处
《会计研究》
CSSCI
北大核心
2007年第8期6-12,共7页
Accounting Research
