공정가치 평가가 기업재무상태에 미치는 영향

• 발행기관: 한국중국문화학회
• 저자명: 김현수 손한
• 간행물 정보: 『중국학논총』제76호, 221~244쪽, 전체 24쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2022.12.31

영문 초록

As China gradually faces the challenge of transparency in its financial statements from the international community, and implements the introduction of new corporate accounting standards that reflect IFRS in 2006, the issue of financial status according to fair value assessment is gradually intensifying. This study analyzed the status of use of fair value evaluation and the effect of fair value evaluation on corporate financial status with a focus on CITIC Securities, targeting top 4 companies in the same industry. The result is as follows. First, China's fair value measurement accounting standards seem to enforce relatively loose regulations on information disclosure. Second, there are many areas for improvement in the fair value mechanism because the supervision mechanism inside and outside China is immature. Accordingly, it is judged that China should continue to seek a fair value model suitable for local circumstances, and the government authorities should carefully review the relevant system.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구방법

Ⅳ. 분석결과

Ⅴ. 결론 및 시사점

키워드

중국 공정가치평가 금융자산 서열체계 중신증권 中国 公允价值计量 金融资产 公允价值层次 中信证券 China Fair value Assessment Financial assets Fair Value Hierarchy CITIC