公允价值计量对上市公司业绩的影响

Impact of Fair value measurement on Performance of listed company

新会计准则正式实施后,引入公允价值计量,这对上市公司业绩产生诸多影响,并由此引发许多问题。对此,应通过证券监管和财政等政府主管部门加强监管,规范资本及资产市场,建立公允价值计量准则及其框架体系,提高公允价值计量可操作性,以及加强上市公司会计人员继续教育,增强会计人员职业判断能力,规范公允价值计量的信息披露等方式来解决。

After the application of new accounting standards and intruduction of fair value, the performacne of listed companies is affected in many aspects and many problems arise. As to its solution, this paper proposes to strengthen supervision from CSRC and competent authorities, regulate capital and asset markets, establish guideline and framework for fair value measurement system, promote its operation, as well as contineously educate accounting staff, improve their judgement, regulate information disclosure of fair value measurement etc.