交易性金融资产以公允价值计量,当公允价值出现大幅波动时,会对投资企业的利润和股东权益产生较大影响。然而,相较于上市公司,非上市公司规模相对较小,市场流动机制较弱,市场监管及信息披露的透明度均存在一定不足,因而持有交易性金融资产对非上市公司的股东权益影响更为广泛。本文正是基于这一视角进行的探索与研究。 Transactional financial assets are measured at fair value. When the fair value fluctuates sharply, the profits and shareholders’ equity of the invested enterprises will be greatly affected. However, compared with listed companies, the size of non-listed companies is relatively small and the market liquidity mechanism is weak. There is a certain lack of transparency in market supervision and information disclosure. Therefore, the impact of holding tradable financial assets on the shareholders’ equity of non-listed companies is more For a wide range. This article is based on this perspective to explore and research.