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本文从对我国深市上市公司2007年年报数据中公允价值的应用分析入手,提出目前我国公允价值的应用需要从市场条件、监管机制、人员素质等方面加以完善,从而为今后公允价值的发展提供建议。
Based on the application of the fair value of the 2007 annual report of the listed companies in Shenzhen of our country, this paper proposes that the application of the fair value of our country needs to be improved from the aspects of market conditions, regulatory mechanism and personnel quality so as to provide for the development of fair value in the future Suggest.