从企业经营者和管理层、投资人、独立审计机构和政府部门的四个角度,对企业采用公允价值计量模式导致的经济后果进行系统研究,结果显示:只有建立和完善协调机制,促进着利益相关者的协调发展,才能合理运用公充价值计量,从而促进会计准则的有效实施。 From the four perspectives of business operators and management, investors, independent auditing agencies and government departments, the author systematically studies the economic consequences caused by the adoption of fair value measurement models. The results show that only by establishing and perfecting the coordination mechanism and promoting the interests The coordinated development of stakeholders, can we reasonably use the value of public funds to promote the effective implementation of accounting standards.