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2008年国际金融危机的根源是美国等国家实体经济和虚拟经济之间的结构失衡导致资产泡沫扩大、风险蔓延和经济失控。经济能否健康发展,风险能否可控,其关键之一是金融资产公允价值的定价机制。金融资产的公允价值计量机制是关于金融资产的公允价值计量的原理、结构、关系和功能构成的系统。研究金融资产的公允价值计量机制具有重要的现实意义。
The root cause of the international financial crisis in 2008 was the structural imbalance between the real economy and the fictitious economy in the United States that led to the expansion of asset bubbles, the spread of risks and the loss of control of the economy. Whether the economy can develop healthily and whether the risk can be controlled is one of the keys to the pricing mechanism of the fair value of financial assets. The fair value measurement mechanism of financial assets is the system of the principle, structure, relationship and function of the fair value measurement of financial assets. Research on the fair value measurement mechanism of financial assets has important practical significance.