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在美国金融危机愈演愈烈的过程中,公允价值计量被认为是原因之一。本文试图从黑洞效应和交易费用理论两个方面,分析公允价值计量的内在缺陷,并提出对我国会计改革的启示。
In the course of the escalating financial crisis in the United States, fair value measurement is considered as one of the reasons. This paper tries to analyze the inherent defects of fair value measurement from two aspects of the black hole effect and transaction cost theory and puts forward the enlightenment to the accounting reform in our country.