价值理论对公允价值计量的影响研究

随着经济全球一体化和会计国际协调的发展，公允价值由于能够及时全面地反映现行和未来经济环境的变化而被广泛应用，也使得公允价值在我国的运用得到广泛普及。但是，近年来的全球金融风暴导致市场价格产生巨大波动，使得公允价值的应用备受质疑。文章结合价值理论，以公允价值计量中的市场价格为核心，通过分析价值与价格的关系，找出价格决定的关键，以期说明对公允价值计量的影响，从而分析公允价值在我国应用的可行性。

The Impact of Value Theory on the Measurement of Fair Value

With the global economic integration and accountant international coordination, fair value is widely used in China since it is able to reflect the current and future economic environment's change in time. However, the global financial storm leads to market price large fluctuation, which makes the application of fair value questioned fully. This paper, by combining with value theory and taking market price as the core, found out the key that decides the price by analyzing the relations between value and pric...