金融危机下的企业会计责任问题与对策

• 作 者: 徐舒韵 陈晨
• 机 构: 河南大学财务处,河南大学工商管理学院,
• 出 处: 财务与会计(理财版)
• 发表日期: 2010年01期
• 关键词: 会计责任 金融危机 衍生金融 经济衰退 内部控制 公允价值会计 金融工具交易 计量属性 会计政策选择 市场管制

透过这场金融危机,我们看到一些企业尤其是金融机构缺少应有的会计责任,提供虚假的会计信息,造成投资者、监管者等利益相关者做出错误决策,从而对全球经济衰退负有不可推卸的责任。笔者认为,规范企业会计工作、明确会计责任、提高会计信息质量,从会计视角去认识这场危机并寻找解决危机的路径是很有必要的。

Through this financial crisis, we have seen some enterprises, especially financial institutions, lack proper accounting responsibility to provide false accounting information, causing investors, regulators and other stakeholders to make wrong decisions and thus negatively impact the global economic recession There is no shirk responsibility. The author believes that it is necessary to standardize the accounting work of enterprises, clarify accounting responsibilities and improve the quality of accounting information. From the accounting perspective, it is necessary to recognize the crisis and find a solution to the crisis.