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在理性的市场环境下,金融资产按公允价值计量可以提供更透明、更相关的信息。但当理性缺失,甚至出现群体性的非理性亢奋时,公允价值就要背负罪名,甚至被横加指责了。这两年的中国股市,股指狂飙突进,股价“鸡犬升天”。再好的会计方法,在疯狂的市道里,也会发生蜕变,公允价值也不例外。2007年,中国股市有三只上榜“妖股”大大丰富了“公允价值”内涵。一是杭萧钢
Under a rational market environment, the fair value of financial assets can provide more transparent and relevant information. However, when the rationality lacks and even the irrational excitement of mass organizations, the fair value should bear the accusation and even be accused of being negligently. The two-year Chinese stock market, stock index soared, the stock price . Even the best accounting methods, in the crazy market, will change, the fair value is no exception. In 2007, there were three listed companies in China stock market, which greatly enriched the connotation of “fair value”. First, Hangzhou Hsiao steel