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实现金融稳定是各国中央银行追求的政策目标,金融机构运用公允价值会计制度有它合理的一面,但发生金融危机却会对金融资产价格波动起到推波助澜的作用。本文在国内外相关研究文献的基础上,对公允价值会计影响金融稳定的直接动因——顺经济周期性进行分析,最终诱致谨慎性金融监管失效。通过引入借鉴公允价值会计准则的优化策略——动态拨备制度,较好缓解银行经营的顺周期性,有助实现金融稳定目标,并提出相应的现实路径安排。
To achieve financial stability is the policy objective pursued by the central banks of all countries. There are reasonable aspects for financial institutions to apply the fair value accounting system. However, the financial crisis will exert a fueled effect on the price volatility of financial assets. Based on the relevant literature at home and abroad, this dissertation analyzes the cyclical nature of the direct motivation of fair value accounting affecting financial stability and finally leads to the cautious failure of financial regulation. By introducing the optimization strategy of fair value accounting standard - dynamic provisioning system, it is better to ease the procyclicality of bank operation, to achieve the goal of financial stability and to put forward corresponding realistic path arrangement.