公允价值应用过程的风险分析及控制——基于投资者的视角

基于投资者的视角,公允价值应用风险可分为不应用风险和无效性风险,其中控制无效性风险是控制公允价值应用风险的关键。结合公允价值应用过程分析,文章指出导致无效性风险的关键环节是企业管理层对公允价值信息的计量和披露,该环节存在管理层故意风险和管理层非故意风险。针对这两种风险,建议从制定高质量的、与公允价值相关的会计、审计准则,完善公司治理机制和建立市场信息数据库,完善公允价值信息计量、披露等层面入手进行控制。

Risk Analysis and Control in Fair Value Application Process: from the Perspective of Investors

From the perspective of investors,fair value application risk consists of non-application risk and ineffectiveness risk.To control ineffectiveness risk is the key to control fair value application risk.By combining the analysis of application process of fair value,this paper points out that the key link resulting in ineffectiveness risk is the measurement and disclosure of fair value information by the corporate management.This link consists of management intentional risk and management unintentional risk.A...