论文部分内容阅读
本文选择A股市场上的金融类上市公司为研究对象,检验以公允价值计量的金融资产与金融负债与企业价值的相关性,研究表明,公允价值变动损益与企业价值之间相关性不显著,公允价值计量通过资本公积(其他资本公积)影响企业资产负债表进而影响企业价值且呈正相关关系,公允价值计量是顺应经济社会发展的要求而诞生和应用的,其与企业价值的相关性也得到了证实,能够提供更多相关的决策信息。
This paper chooses the financial listed companies in the A-share market as the research object to test the correlation between the financial assets and financial liabilities measured at fair value and the corporate value. The research shows that there is no significant correlation between the profit and loss of the fair value changes and the corporate value, Fair value measurement affects the enterprise’s balance sheet through capital reserve (other capital reserve) and has a positive correlation with the enterprise value. The fair value measurement is born and applied in conformity with the requirements of economic and social development, and its correlation with the enterprise value Has also been confirmed to provide more relevant decision-making information.