【摘要】在公允价值应用和推行的过程中,最大的问题就是公允价值的计量问题。本文对最近几年我国关于公允价值计量的研究文献进行综述,根据这些文献的研究主题,分别就公允价值的计量过程和公允价值的计量方法这两个方面进行综述。 【关键词】公允价值 计量属性 估价技术 计量方法 学术论文Abstract: In the application and implementation of the fair value principle, the biggest problem is that the measurement of the fair value. In this article, the writer summarizes on the measurement of the fair value issue on the basis of the relevant domestic research documents in recent years, and based on the subjects in the above mentioned documents, the writer makes respective overview on the fair value measurement process and the fair value measurement method in the following two aspects. Key words: fair value; measurement attribution; evaluation technique; measurement method 【摘要】:我国股市虽然建立时间不长, 但发展迅速。我国的证券市场目前正处于一个大改革、大发展的历史时代。有许多问题值得理论工作者思考和研究,股利政策就是其中之一。通过发行股票上市公司筹集了大量的资金,通过对这些资金的运作和管理,上市公司获得了利润,那么这些利润的归属问题就是理财学的三大 核心问题之一。股利政策是上市公司财务非常重要的一个方面。本文就国内诸多学者对上市公司股利政策这一论题所做的研究进行一系列的综述。 【关键词】上市公司 股利政策 税收效应 资本利得 剩余型股利政策Abstract: Although China's stock market has not been established a long time, however, it has got a rapid and strong development. At present, China's securities market is in a historical era accompanied with great reform and rapid development. The dividend policy is one of the many issues deserves speculation and study for the theory operators. The listed companies raise a large quantity of capital by issuing shares and stocks, and by means of operation and management of the capital, the listed companies gain the profit. Therefore the attribution of the profit is one of the three key issues in the chowmatistic management. The dividend policy is one of the important aspects in the financial management for the listed companies. In this article, the writer makes a series of summarization on the variety of domestic researching by many scholars on the dividend policy. Key words: listed companies; dividend policy; tax domino effect; capital gains; surplus type dividend policy我花了一个多小时,查了股市和经济学的专业词汇,但愿你满意!