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AbstractWiththerapiddevelopmentofChina'smarketeconomy,theapplicationofthefairvaluemeasurementmodelhasbecomeaninevitablechoicetoreflectthevalueofassetsandliabilities.Andthepresentvalueoffuturecashflow,netrealizablevalue,currentvaluemeasurementattribute,fairvalueisarelativelydynamicmeasurementattribute,istheresultofmanyfactors,theoperatingresultsandfinancialconditionaswellasthedisclosureofaccountinginformationwillbeaffectedbythedegree.Withthedeepeningofdependenceoncapitalmarket,businessmanagementiscenteredonvaluemaximization.Managementhasbeguntofocusonthechangeofbusinessvalue.Therefore,thispaperchoosesempiricalperspectivetostudytheimpactoffairvaluemeasurementonenterprisevalue.Soastoextendsomeentities'problemsintheapplicationoffairvaluemeasurementmodeandexplorethevalueofourentityenterprisestoenhancetheirownbusinesses.Keywords：fairvalue;enterprisevalue;measurement;attributes目录一、引言.................................................................1（一）研究背景..........................................................1（二）国内外研究现状....................................................1（三）研究方法...........................................................21.查看文献法.............................................................22.个案研究法.............................................................33.总结归纳法.............................................................3二、相关概念界定及理论基础...............................................3（一）公允价值的概念....................................................3（二）企业价值的概念....................................................3（三）公允价值与企业价值的关系...........................................4三、以公允价值计量的优缺点...............................................4（一）以公允价值计量的优点..............................................41.及时反馈对决策有用的信息...............................................42.公允价值提供了相对准确的估价...........................................43.以公允价值计量能够提高财务信息的真实性和实用性.........................44.公允价值相对其他会计计量方式更具备公允性...............................45.为企业陷入困难时提供临时资金流.........................................5（二）以公允价值计量的缺点...............................................51.公允价值波动频繁.......................................................52.变动影响范围广，增大了经济的不稳定性...................................53.可能降低了投资者的满意度...............................................54.会产生一定的误导效应...................................................55.有操纵利润的风险.......................................................56.失去了历史的视...
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