公允价值计量模式重塑对上市公司收益的影响研究

摘要

The introduction of fair value measurement model meets the objective requirements of China’s economic development and the overall development trend of the world ’s accounting measurement. After the financial crisis, remodeling this model will cause certain effect on listing corporation’s profits. Meanwhile it can reflect the change of fair value and the fluctuation of current market in the accounting statement, which can help to make correct decisions.%公允价值计量模式的引入，满足了中国经济发展的客观要求，顺应了世界会计计量整体的发展趋势。经历金融危机以后，这一计量模式的重塑将对上市公司的利润波动产生加剧的影响，同时可以快速、客观地把公允价值的变动与市场行情的转变反映在上市企业的会计报表当中，让报表使用者做出正确的决策。