公允价值会计与市场波动关系分析

Fair value accounting and market fluctuation relationship analysis

本章从公允价值概念出发,研究公允价值会计的合理性和对市场的依赖性,同时对市场波动进行简要分析,并且从市场环境、经济模式和计量观三个方面阐述了公允价值会计和市场波动的相关内在联系,最后文章在前人实证研究的基础上,进一步分析了公允价值会计对市场波动的影响。

Starting from the concept of fair value, this chapter studies the rationality of the fair value accounting and the dependence of the market, at the same time, analysis of market volatility, and from the view of market environment, the economic model and measuring three aspects, elaborated the fair value accounting and market volatility related inner link, finaly the article on the basis of the previous empirical studies, further analysis the influence of fair value accounting for market volatility.