Show simple item record

dc.contributor.advisor罗进辉
dc.contributor.author陈小华
dc.date.accessioned2017-06-20T08:14:14Z
dc.date.available2017-06-20T08:14:14Z
dc.date.issued2016-03-29
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/129497
dc.description.abstract应收账款本质上属于企业的金融资产,其流动性的高低一直是提高企业资产质量,提升企业盈利变现能力的关键。在解决金融资产的流动性问题,加快金融工具创新的过程中,开展无追索权应收账款保理业务以实现金融资产的转移、变现,成为企业改善现金流,优化资产结构的有效途径。 公允价值在金融资产转移定价中有着非常突出的作用。对于金融资产而言,公允价值是最相关的计量属性,特别是对于衍生金融产品工具而言更是唯一相关的计量属性。虽然我国会计准则引入了公允价值计量的使用,但在实务操作中对于公允价值的确定及估值方法却缺乏可操作性,因此金融资产的公允价值难以科学、有效地确定。本论文通过采用公允价值估值模型确定应收账款保理业务...
dc.description.abstractAccounts receivable, as an enterprise's financial assets, their liquidity level is the key to improve enterprises’ assets quality and profit cashability. In solving the liquidity of financial assets, to speed up the process of financial tool innovation, by developing nonrecourse accounts receivable factoring realize the transfer of financial assets, cash, become the enterprise to improve cash flow...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=51068&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=54153
dc.subject应收账款
dc.subject应收账款保理
dc.subject公允价值
dc.subject估值模型
dc.subjectAccounts receivable
dc.subjectAccounts receivable factoring
dc.subjectFair value
dc.subjectValuation models
dc.title公允价值估值模型在应收账款保理业务中的运用
dc.title.alternativeThe application of fair value valuation model in account receivable factoring
dc.typethesis
dc.date.replied2015-12-05
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:X2011157055


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record