美国金融危机下金融工具计量属性的选择

• 作 者: 薛小荣 朱晓舟
• 机 构: 西安财经学院,
• 出 处: 煤炭经济研究
• 发表日期: 2009年03期

一、引言美国自上世纪80年代将公允价值运用到金融工具以来,这种被认为最符合经济学要求、基于现值概念和更具相关性的计量属性得到越来越广泛的应用。这

I. INTRODUCTION Since the United States applied fair value to financial instruments in the 1980s, this metrological attribute based on the present value concept and the more relevant one is considered to be the most suitable for economic requirements and has been applied more and more widely. This