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目前会计界关于公允价值计量有着多种不同的观点,这些观点的形成与规定的会计准则对公允价值的不同观点和规定息息相关。随着社会经济的快速发展,公允价值计量给上市公司市值管理带来的思考。怎样利用公允价值计量,来管理上市公司市值成为广大上市公司关注的热点。
At present, there are many different views on the measurement of fair value in the accounting field. The formation of these views is closely related to the different opinions and regulations on the fair value of the accounting standards. With the rapid development of social economy, the measurement of fair value brings the thinking of listed company’s market value management. How to use fair value measurement to manage the market value of listed companies has become the focus of the majority of listed companies.