| 公允价值——理想会计追求的悖论 |
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| 引用本文： | 盖地,梁淑红.公允价值——理想会计追求的悖论[J].财经论丛,2009(4). |
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| 作者姓名： | 盖地 梁淑红 |
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| 作者单位： | 天津财经大学商学院,天津,300222 |
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| 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.
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| 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: Paradox of Pursuit to Ideal Accounting |
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| GAI Di,LIANG Shu-hong.Fair Value: Paradox of Pursuit to Ideal Accounting[J].Collected Essays On Finance and Economics,2009(4). |
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| Authors: | GAI Di LIANG Shu-hong |
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| Institution: | GAI Di,LIANG Shu-hong(School of Commerce,Tianjin University of Finance , Economics,Tianjin 300222,China) |
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| Abstract: | 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-tomarket model is to be modified.But it may push fair value to a new puzzle situation. |
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| Keywords: | fair value ideal accounting exchange value utility value equilibrium value |
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