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.
Ⅱ. 이론적 배경
Ⅴ. 결론 및 시사점