本科毕业设计（论文）题目论公允价值在我国的运用附录外文资料与中文翻译院（系部）工商管理系专业名称会计学年级班级08会计—4班学生姓名许欣指导教师第1页共28页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共28页2012年05月23日附录外文资料与中文翻译外文资料：Theapplicationoffairvalueinthedomesticandinternationalcomparativeanalysis1thedefinitionoffairvalue1.1fairvaluedefinitioncomparativeanalysisFromthedefinitionoffairvaluecanbeseen,differentcountries,institutionsforfairvaluedefinitionalthoughexpressedindifferentways,butitsconnotationbasicallythesame:(1)thetransactionfairness.Fairvalueisfamiliarwiththesituationbetweenthetwosidesinthevoluntarytransactionsinform,notintheforcedliquidationorformedin第2页共28页第1页共28页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共28页theprocessof.(2)marketcompatibility.Activemarketandtheactivemarketcanformthefairvalue.Activemarketinthemarketisthebestevidenceoffairvalue,butnottheonlyevidence.Whenthereisnoactivemarket,canbeusedinavarietyofvaluationtechniquestoprovideagoodestimationofthefairvalueofthemouth.(3)emphasizetherelativity,i.e.exchangetodeterminethefairvalueisinrelativelyreasonableunderthecircumstances.Thefairvalueisforitsessenceisakindofidealundertheassumptionthatthevalueembodimentofsocialreality,andthishypothesisisdifficulttofullyrealize.Nomatterhowperfecttransactionmarket,howwise,notlikelytocollectallinformationandeffectiveanalysisofinformationmakeabsolutelycorrectdecision.Fairvalueisthemarketvalue,namely,thefairvalueofthe"fair"isrelative.(4)thecomprehensivemeasurement.Fairvaluerefersnotonlytothefairvalueoftheassets,includingthefairvalueofthelatteroveralongperiodoftimehadbeenignored.1.2chinafairvaluedefinitiontheoreticaldefectsOnthedefinitionoffairvalueissubstantiallyconsistentwithinternational.Butthisdefinitionwasstudied,andcombinedwiththefairvalueofspecificaccesstechnology,wecanfindthat,thefairvalueofthedefinitionitselfisnotwithnochinkinone'sarmour,itiscertaintohavesometheoreticaldefects.First,thedefinitionoffairvalueintheemphasison"evenbargain",butinactualapplication,fairnessisvagueanddifficulttoguaranteethe.Forexample,inabuyer'smarketorseller'smarket,bytheimpactofsupplyanddemand,theactualtransactionpriceisverydifficulttoachievethetruefair.Forexample,alicenseplatenumberoracertainkindoftea,withhundredsofthousandsorevenmillionsofprices,completelyistradedawillingwillingtoendureavoluntaryexchangeprice,it'shardtosaywiththeoriginalmeaningoffair.Again,duetotheexistenceofasymmetricinformation,theactivemarketforbothbuyersandsellerstoreachtransactionpricesarenotabsolutelyfair.Forexample,inthesecond-handcarmarket,buyacartocarqualityinformationrelatedtomasterfarlessthansellingcars,andsellthecarmanasarationaleconomicperson,wantthecarcansellagoodpriceandtrytoexaggeratethecarquality.Ifacarthatsellscarpeople,topaythecorrespondingprice,sobuyersinterestshavebeenviolated;ifacarpriortorealizethisreason,inordernottobecheatedwilladheretothelowprice,sellacarpeoplereluctantlypartwithcheapshots,sothecarisnotfairthe.Ofcourse,inthisgame,buyacarandthecarcanchoosetoexitthemarket,finallyappearinferiorgoodsexpelqualityproductofthe"第3页共28页第2页共28页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共28页adverseselection"results,butintherealeconomiclife,boththeinformationasymmetryphenomenonindeedbowcanbefound....
