公允价值研究回顾及展望被引量：6

Review and Prospect on Fair Value Measurement

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摘要本文以金融危机后公允价值引发的争议为背景,回顾了自20世纪90年代以来国内外有关公允价值的研究文献,并在此基础上对今后的研究进行展望。本文认为,当前大多数文献多从估值输入视角研究公允价值在提升价值相关性方面的作用,然而,估值并不是财务报告的唯一功能,因此,本文建议,今后的研究应考虑非估值因素,如研究公允价值在契约中的作用,特别是由契约所导致的稳健性与公允价值计量之间的关系问题。 The main purpose of this paper is to review the theoretical development and its important documents related to the fair value since the 1990s, with the hope of giving prospects of future research. The structure of this paper is organized as follows ： Part 1 briefly reviews the history of the development of fair value in the 1980s~ Part 2 and Part 3 respectively review the related papers of foreign and domestic researchers since 1990s. Part 4 will give the summary and put forward 4 possible future directions of research.

作者陈宏亚

机构地区中国社会科学院研究生院

出处《经济管理》 CSSCI 北大核心 2012年第4期191-199,共9页 Business and Management Journal ( BMJ )

关键词公允价值价值相关性稳健性 fair value measurement value relevance conservatism

分类号 F320 [经济管理—产业经济]

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参考文献47

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