| 从计量观看公允价值与产权保护 |
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| 引用本文： | 孙志梅,李秀莲. 从计量观看公允价值与产权保护[J]. 大连民族学院学报, 2011, 13(6): 580-582,625 |
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| 作者姓名： | 孙志梅 李秀莲 |
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| 作者单位： | 大连民族学院国际商学院,辽宁大连,116605 |
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| 基金项目： | 大连民族学院博士启动基金项目 |
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| 摘 要： | 公允价值是经济学中价值概念的会计表达,是计量观下的必然要求。企业本质上是一个由利益相关者组成的契约集合,会计作为一种利益分配的协调机制,具有契约维护功能,公允价值有助于实现产权保护。中国新会计准则中适度引入公允价值也是产权保护的一种体现。
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| 关 键 词： | 计量观 公允价值 产权 契约 |
Fair Value and the Protection of Property Rights from Measurement Perspective |
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| SUN Zhi-mei,LI Xiu-lian. Fair Value and the Protection of Property Rights from Measurement Perspective[J]. Journal of Dalian Nationalities University, 2011, 13(6): 580-582,625 |
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| Authors: | SUN Zhi-mei LI Xiu-lian |
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| Affiliation: | SUN Zhi - mei, LI Xiu - lian (College of International Business , Dalian Nationalities University, Dalian Liaoning 116605 , China) |
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| Abstract: | Fair value in accounting is a description of the concept of value in economics, which is the need of measurement perspective. Enterprise is essentially a nexus of contract with stake -holders. Accounting, as a mechanism of making interest assignment harmonious, has the function of maintaining contract; in addition, fair value is helpful for protecting property rights. In our country, fair value is introduced moderately, but not widely, which also embodies the idea of protecting property rights. |
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| Keywords: | measurement prospective fair value property rights contract |
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