作　　者： ;

机构地区： 广东财经大学

出　　处： 《安徽行政学院学报》 2016年第3期70-77,共8页

摘　　要： 随着公允价值会计的广泛使用,它是否存在会计加速器效应、由此产生的顺周期效应主要传导机制是什么以及如何有效抑制该效应等问题,越来越受到监管层和社会各界的重视。文章以我国金融机构银行业为研究对象,研究公允价值会计的会计加速器效应,研究发现,当经济处于繁荣阶段时,公允价值会计会加速经济的增长,并且较弱的银行稳定性会使公允价值会计对经济增长的加速作用更为明显;进一步地研究发现,在银行稳定性较弱时,货币政策能抑制公允价值对经济增长的加速效应,此时货币政策的逆周期作用更为有效。研究的结果对于深入考察公允价值会计顺周期效应有一定的参考意义。 With the widespread use of fair value accounting, accounting accelerator effect, if it exists, what is the main pro- cyclical effects resulting in transmission mechanism and how to effectively suppress the effects of other issues, more and more attention of regulators and the community is paid. This paper takes banking as the object, and makes research on accounting accelerator effect of fair value accounting . The study shows that in the economic downturn period, the fair value accounting will reduce the rate of economic growth, and will have a stronger negative effect by bank instability factor, but a more relaxed monetary policy to some extent alleviates the pro-cyclical effects of fair value empirical evidence suggests that fair value accounting accelerator effect exists in our country. In-depth study on fair value accounting period effect provides important empirical evidence.

关 键 词： 公允价值会计 会计加速器效应 银行稳定性 货币政策

领　　域： [] []