论以公允价值计量对企业价值的影响分析研究 公共管理专业

论以公允价值计量对企业价值的影响 摘 要 随着我国市场经济的飞速发展，公允价值计量模式已成为反映资产、负债价值的必然选择。与未来现金流量的现值、可变现净值、现行市价等计量属性不同，公允价值是较为动态的计量属性，是多种因素共同作用的结果，企业的经营成果和财务状况以及会计信息的披露会受其不同程度的影响。随着企业对资本市场的依赖不断加深，企业管理中逐渐以价值最大化为中心，管理层也开始持续关注企业价值的变化，尤其是市场的价值。本文选择以实证角度研究以公允价值计量对企业价值的可产生的影响，探讨公允价值计量属性与企业价值的相关性。从而引伸出一些实体企业对公允价值计量模式在运用中错在的问题和及对我国实体企业提升自身企业价值的探讨。关键词： 公允价值 企业价值 计量属性 影响Abstract With the rapid development of China's market economy, the application of the fair value measurement model has become an inevitable choice to reflect the value of assets and liabilities. And the present value of future cash flow, net realizable value, current value measurement attribute, fair value is a relatively dynamic measurement attribute, is the result of many factors, the operating results and financial condition as well as the disclosure of accounting information will be affected by the degree. With the deepening of dependence on capital market, business management is centered on value maximization. Management has begun to focus on the change of business value. Therefore, this paper chooses empirical perspective to study the impact of fair value measurement on enterprise value. So as to extend some entities' problems in the application of fair value measurement mode and explore the value of our entity enterprises to enhance their own businesses.Key words： fair value; enterprise value; measurement; attributes目 录一、引言.................................................................1（一） 研究背景........................................