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1、河南理工大学万方科技学院2012届本科生毕业论文（设计）本科毕业设计（论文）题目论公允价值在我国的运用附录外文资料与中文翻译院（系部）工商管理系专业名称会计学年级班级学生姓名指导教师2012年05月23日30河南理工大学万方科技学院2012届本科生毕业论文（设计）附录外文资料与中文翻译外文资料：Theapplicationoffairvalueinthedomesticandinternationalcomparativeanalysis1thedefinitionoffairvalue1.1fairvaluedefinitioncomparativeanal
2、ysisFromthedefinitionoffairvaluecanbeseen,differentcountries,institutionsforfairvaluedefinitionalthoughexpressedindifferentways,butitsconnotationbasicallythesame:(1)thetransactionfairness.Fairvalueisfamiliarwiththesituationbetweenthetwosidesinthevoluntarytransactionsinform,notinthef
3、orcedliquidationorformedintheprocessof.(2)marketcompatibility.Activemarketandtheactivemarketcanformthefairvalue.Activemarketinthemarketisthebestevidenceoffairvalue,butnottheonlyevidence.Whenthereisnoactivemarket,canbeusedinavarietyofvaluationtechniquestoprovideagoodestimationofthefa
4、irvalueofthemouth.(3)emphasizetherelativity,i.e.exchangetodeterminethefairvalueisinrelativelyreasonableunderthecircumstances.Thefairvalueisforitsessenceisakindofidealundertheassumptionthatthevalueembodimentofsocialreality,andthishypothesisisdifficulttofullyrealize.Nomatterhowperfect
5、transactionmarket,howwise,notlikelytocollectallinformationandeffectiveanalysisofinformationmakeabsolutelycorrectdecision.Fairvalueisthemarketvalue,namely,thefairvalueofthe"fair"isrelative.(4)thecomprehensivemeasurement.Fairvaluerefersnotonlytothefairvalueoftheassets,includingthefair
6、valueofthelatteroveralongperiodoftimehadbeen30河南理工大学万方科技学院2012届本科生毕业论文（设计）ignored.1.2chinafairvaluedefinitiontheoreticaldefectsOnthedefinitionoffairvalueissubstantiallyconsistentwithinternational.Butthisdefinitionwasstudied,andcombinedwiththefairvalueofspecificaccesstechnology,wecan
7、findthat,thefairvalueofthedefinitionitselfisnotwithnochinkinone'sarmour,itiscertaintohavesometheoreticaldefects.First,thedefinitionoffairvalueintheemphasison"evenbargain",butinactualapplication,fairnessisvagueanddifficulttoguaranteethe.Forexample,inabuyer'smarketorseller'smarket,byt
8、heimpactofsupplyand
