本文選題：輸入值　切入點(diǎn)：估值技術(shù)　出處：《財(cái)會(huì)通訊》2016年31期 　論文類(lèi)型：期刊論文

【摘要】：正一、我國(guó)非活躍市場(chǎng)上公允價(jià)值計(jì)量存在的困境第一,我國(guó)新興經(jīng)濟(jì)體市場(chǎng)環(huán)境的特殊難題。我國(guó)"新興加轉(zhuǎn)軌"的市場(chǎng)特征決定了公允價(jià)值計(jì)量過(guò)程中常常缺少可觀察輸入值或其他重要信息,使我國(guó)非活躍市場(chǎng)上應(yīng)用公允價(jià)值面臨的難題更加突顯。我國(guó)"新興加轉(zhuǎn)軌"的市場(chǎng)特征主要體現(xiàn)在以下幾個(gè)方面:(1)部分市場(chǎng)活躍度偏低。雖然很多商品都有交易市場(chǎng),但多數(shù)商品的市場(chǎng)交易數(shù)據(jù)難以獲得,且市場(chǎng)欠缺深度,使產(chǎn)品流動(dòng)性相對(duì)較差,難
[Abstract]:First, the dilemma of fair value measurement in China's inactive market is the first. The market characteristics of China's emerging economies determine that there is often a lack of observable input values or other important information in the process of fair value measurement. The difficulties faced in the application of fair value in China's inactive market have become even more prominent. The market characteristics of China's "emerging plus transition" are mainly reflected in the following aspects: 1) some of the market activity is on the low side. Although many commodities have a trading market, However, the market transaction data of most commodities are difficult to obtain, and the market lacks depth, which makes the products relatively less liquid and difficult.
【作者單位】： 鄭州工業(yè)應(yīng)用技術(shù)學(xué)院;
【分類(lèi)號(hào)】：F233

【相似文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 肖艷芳;公允價(jià)值層級(jí)及其輸入值問(wèn)題研究[D];湖南大學(xué);2013年

，

本文編號(hào)：1562686