公充价值计量的估值方法和影响因素分析 |
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引用本文: | 彭锐. 公充价值计量的估值方法和影响因素分析[J]. 适用技术市场, 2010, 0(6): 40-41 |
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作者姓名: | 彭锐 |
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作者单位: | 武汉软件工程职业学院,湖北武汉430205 |
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摘 要: | 建立公开的市场价格体系,优化市场资产的估价系统,使各种资产的市价很好地反映其真实价值。同时,充分发挥资产评估中中介、物价等机构应有的监管作用,建立起完善的监督、制约、平衡机制,防止利用公允价值进行造假;提高公允价值的可操作性,为公允价值全面应用提供保障。同时,加强计量理论研究,有利于公允价值在操作层面上的推广,从公充价值计量的估值方法和应用进行探讨,从而改善企业业绩,设计最优的路径。
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关 键 词: | 公允价值 市场体制 市场价格体系 估值方法 |
Analysis on Evaluation Methods and Influence Factor of Fair Value Measurements |
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Abstract: | In order to establish and perfect an active market system and in other words,to establish an open maket price system,it is necessary to optimize the evaluation system of maket assets,which can well reflect the real value of the maket price of various assets.Meanwhile,we should give full play to the supervisory role of institutions,such as assets evalustion agents and price department,and eastablish the perfect mechanism of supervision,restriction and balancing,to prevent forging with fair value.Improving the operability of fair value refers to standardization of fair value on its practical operation to ensure the overall application of fair value.On the other hand,to strengthen the theoretical studies on measurement can promote the fair value on the operational level.This paper is to make analysis on evaluation methods and application of fair value measurements,to improve achievements of enterprise and design the opimal route. |
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Keywords: | fair value market system market price system method of valuation |
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