文献类型：期刊文献

中文题名：我国上市公司公允价值运用的经济后果——基于2008年年报的数据分析

英文题名：On the Economic Consequence of Listed Companies in China Adopting Fair Value Measurement——An Analysis of Data from the 2008 Annual Financial Report

作者：赵彦锋[1];汤湘希[2]

第一作者：赵彦锋

机构：[1]河南财经学院会计学院;[2]中南财经政法大学会计学院

第一机构：河南财经政法大学会计学院

年份：2010

卷号：25

期号：4

起止页码：68-73

中文期刊名：广东商学院学报

外文期刊名：Journal of Guangdong University of Business Studies

收录：北大核心:【北大核心2008】；

基金：2008年度教育部人文社科规划项目(08JA630088);中南财经政法大学研究生创新课题(2009BGL12);河南省政府决策研究招标课题(D246)

语种：中文

中文关键词：公允价值计量;会计准则;经济后果;金融监管

外文关键词：fair value measurement; accounting standards; economic consequences; financial supervision

摘要：我国现行企业会计准则体系最大亮点是适度、谨慎引入公允价值计量,在基本准则下对公允价值进行定义,在21项具体准则中不同程度地运用公允价值计量。经过两年的实施,总体情况良好,但是也存在公允价值的确定不规范、公允价值信息的披露不充分以及业绩影响的行业特征显著等问题。鉴于此,应从制定公允价值计量准则及应用指南、引导主体做好主业、协调监管与公允价值信息关系等方面完善公允价值计量。
The biggest highlight in China＇s current corporate accounting standards system is the moderate,cautious introduction of fair value measurement,the definition of fair value under the basic standard and the application of fair value measurement to different degrees in 21 specific standards.After two years of implementation,fair value measurement is overall in a good condition.However,some problems still exist.For example,the determination of fair value is non-standard,the disclosure of fair value information is deficient and the performent-affected industries character are too obvious,and so on.In consideration of all the problems,the following measures should be taken to improve the fair value measurement：developing fair value measurement standards and its guidelines,guiding enterprises to do core business,coordinating the relationship between regulation and fair value information etc.