Research On Fair Value Measurement And Market Effect Of Listed Companies

Chinese economy is joining economic globalization trend rapidly and continuously, and improving characteristics of a market economy actively and gradually. Driven by this trend, the fair value is discussed again and again on the agenda. all kinds of market definition, research methods, the fair value of the applicable conditions and measurement methods are brought a number of important subjects in the field of accounting theory and practice, especially in the practical application. at the same time, there are multiple identities and questiones. The advantages of fair value by virtue of its relevance and adaptability, gradually by the accounting theory circle and practical circle, but on the other hand, fair value measurement has been constantly improved, in order to adapt to the demands of practice. In recent years, the capital market of our country and every field of social economy is developing rapidly, the fair value measurement has gradually become one of the many enterprises accounting behavior.From the listing Corporation on the fair value of the option, this paper analysised the fair value measurement of the listing Corporation’s preference, and summarized the characteristics of fair value measurement. On the other hand, based on the specific application of listing Corporation running situation of fair value measurement, analysis of whether the accounting behavior can bring to market effect of listing Corporation. Through literature review, statistical analysis of relevant data, the listing Corporation for the preference of the fair value measurement, as well as the choice of the fair value measurement of the enterprises in the capital market is really due to the choice of measurement methods and measurement methods to observe the interaction between behavior and market effect. and put forward the Countermeasures of the fair value measurement of behavior choice suggestions. Based on economics and accounting theory, this paper first measured the fair value of its characteristics, methods, relevance, reliability. Fair value measurement attribute such as the need to conduct a theoretical analysis; in China’s listed companies basis of fair value measurement behavioral preferences classify statistics on the industry characteristics, regional factors listed age, perspective profit and loss, and further research fair value of listed our choice dynamics; and on investment in real estate, debt restructuring, trading financial of assets, etc., based on typical cases related to listed companies selected measurement methods, specific, in-depth analysis of the market effect of fair value measurement under behavior. Finally, conclusions and recommendations related to the relevant functional departments, listed companies, investors and other stakeholders to participate in the capital market were some inspiration.