| 论产权与公允价值计量 |
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| 引用本文： | 陈美华.论产权与公允价值计量[J].五邑大学学报(社会科学版),2004,6(4):38-42,56. |
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| 作者姓名： | 陈美华 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 摘 要： | 市场经济的核心问题是产权的界定、安排、交易与保护，其中最基础的问题是产权的计量问题。平等、公平、等价、自愿、诚信代表了产权制度的五项根本要求；资源配置、激励、外部性内部化是产权的三项基本功能。公允价值计量体现了产权制度的根本要求，且有助于产权制度的改进及产权功能的实现。
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| 关 键 词： | 产权 公允价值 产权基本原则 产权功能 |
| 文章编号： | 1009-1513(2004)04-0038-05 |
| 修稿时间： | 2004年5月25日 |
Property Rights and Fair Value Measurements |
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| CHENMei-hua.Property Rights and Fair Value Measurements[J].Journal of Wuyi University(Social Sciences Edition),2004,6(4):38-42,56. |
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| Authors: | CHENMei-hua |
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| Abstract: | The bounding, arranging, trading and protecting of property rights are core problems in market economy based on measurement of property rights. Property Rights system includes five fundamental requirements: equality, justice, equivalence, unconstraint and honesty. The asset allocation, motivation, and changing externalities into internalities are three elementary functions of property rights. Related to this field, fair value measurements not only reflect the elementary requirements of property rights, but promote the improving of property rights system and the realizing of the functions of property rights. |
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| Keywords: | Property Rights Fair Value the Principles of Property Rights the Functions of Property Rights |
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