公允价值在我国上市公司应用研究.docx

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5、tx1.triedIoexp1.un:prob1.emswhenin!enen1.ingIhenewmethodandPfVSCmedsuggestionsH1.XJen1.ightenmentsaccording1.y.ThispaperisdividedintoIneparts：Thefirupnrt.thepnpermain1.yincandforeign1.iteraturereviewandpossib1.einnovationpoints.Tbesecimdpart.IhCfairva1.ueapp1.ru1.iunofre1.atedbasicana1.ysis.I1.11vu1

6、.yin1.11x1.ucesIbeCUgeP1.offairva1.ueandcha11crisic.uxiCOmParOdwiththeotherrjrcncntattributessuchashistorku1.cost,undtbcUctcnniiwiionofthefairva1.uemethodandheana1.ystsofapp1.icationoffairva1.uea*xouningStundardsinourCCMm1.ryTbcthirdpan.thefairva1.ueintbcapp1.iedionsituationof1.istedcompanysannua1.r

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8、ciainsrunsandIbCimpactof1.ieinctnen1.ta1.e1.a1.c.Third.Ihe11dt!p1.iJHaIyusonIbtfapp1.xra1.iuuoffairva1.ueinIiieIiMedcompanies,ana1.yzedimpactofspecificdatawiththeapp1.icationoffairVaIUCinIhCasscis.1.iabi1.ities,andnetprofitofindividua1.ora1.1.the1.istedcompanies.Tbefuur1.hpart.I1.uspapvIImUdUeeSIbtf

9、ptnbkrmexitingin1.1.cupha1.unffairva1.ueinrHn,isana1.yzed.Aik!heIaMpan.thepaperpuisforwardre1.evantcounccnncauircsofperfectingourcountrysapp1.icationoffairva1.ue.KeyWordS2FairVa1.ue.1.istedCompanies.ImPMmC1.NmgSituationProb1.emAna1.ysis.CcKiiXentwasuxev.目录中文摘要英文摘要1结设1.1 探讨背景及探讨点义1.1.1 探讨背景1. 1.2探讨一义1.2 文融综述1.2.I公允价侑理论方面的文献综述).2.2公允价3用方面的文献综述1.3 探讨内容股创新点2公允价值向川的相关韭1分析2.1 公允价俄的概念和特征2.1.1 公允价侑的概念2.1.2 公允价他的特注2.2.1 公允价值及历史成本的比较2.2.2 公允价俵及/置成本的比较2