作 者: ;
机构地区: 长江大学管理学院
出 处: 《商业经济》 2010年第21期48-49,共2页
摘 要: 美国金融危机的爆发引起了理论界对公允价值的普遍质疑,有人公开表示应该抛弃公允价值,以缓解金融危机。公允价值会计不是金融危机的罪魁祸首,公允价值计量方法的科学性依然存在,只是公允价值会计的操作还存在许多问题与不足。对公允价值进行调整是必要的,并不需要修订我国现行会计准则。金融危机对我国应用公允价值的启示是:应加快完善市场条件和环境,降低公允价值的取得和应用成本;适时制定公允价值计量准则或应用指南,提高公允价值计量的可操作性;加强公允价值信息披露监管,保障公允价值信息的决策有用性。以促进其更好的应用。 The outbreak of American financial crisis causes general question of theory circle on fair value,and some people declare in public that we should abandon fair value to relieve financial crisis。 Fair value accounting,however,is not the chief criminal of financial crisis,fair value calculation is still scientific but there are many problems in operation of fair value accounting。 It is necessary to adjust fair value but is not necessary to revise the current accounting standards。 The enlightenment of financial crisis on fair value used in China is that we should improve market condition and environment quickly,decrease acquisition and practice costs of fair value,make fair value calculation standard or application guide timely to increase operability of fair value calculation,and increase supervision on information disclosure to guarantee utility of decision-making。
领 域: [经济管理—会计学] [经济管理—国民经济]