摘要
公允价值从其价值内涵来说,是一种基于新古典经济学价格或马克思劳动价值论所讲的交换价值,由人们的效用价值来决定。金融危机之时,人们对建立在短期市场均衡理论之上的市场价格公允价值计量提出质疑,企图通过修订对活跃市场的定义来完善公允价值的市场价格计量模式,但公允价值市场计量模式的完善又将公允价值引入一个新的困境。
The internal value＇s meaning of fair value is exchange value which is decided by the price, by neoclassical economics or utility value on Marxist Theory of value of labor. The mark-to-market model based on short-term market equilibrium theory in financial crisis is questioned, and the definition of an active market to perfect the mark-to-market model is to be modified. But it may push fair value to a new puzzle situation.
出处
《财经论丛》
CSSCI
北大核心
2009年第4期63-67,共5页
Collected Essays on Finance and Economics
关键词
公允价值
理想会计
交换价值
效用价值
均衡价格
fair value
ideal accounting
exchange value
utility value
equilibrium value
