十堰职业技术学院学报
十堰職業技術學院學報
십언직업기술학원학보
JOURNAL OF SHIYAN TECHNICAL INSTITUTE
2012年
3期
69-72
,共4页
公允价值%估值技术%建议
公允價值%估值技術%建議
공윤개치%고치기술%건의
fair value%valuation techniques%suggestions
公允价值作为一种计量工具，曾一度受到政商两界的质疑。本文在了解公允价值计量三个层次的基础上，分析了公允价值估值技术的运用，并为完善我国公允价值计量提出了自己的建议。
公允價值作為一種計量工具，曾一度受到政商兩界的質疑。本文在瞭解公允價值計量三箇層次的基礎上，分析瞭公允價值估值技術的運用，併為完善我國公允價值計量提齣瞭自己的建議。
공윤개치작위일충계량공구，증일도수도정상량계적질의。본문재료해공윤개치계량삼개층차적기출상，분석료공윤개치고치기술적운용，병위완선아국공윤개치계량제출료자기적건의。
As a measurement tool, fair value was once challenged by political and business circles. How can we be more ef- fective, more reliable use of fair value measurement to enhance people＇s confidence in it？ Based on the understanding of fair value measurement in three levels, this article analyses the use of the valuation teehniques, and puts forward some sugges- tions to improve the measurement.
