基于次贷危机的公允价值会计准则浅析

• 作 者: 李国琴
• 机 构: 宁夏固原市财政局,
• 出 处: 商品与质量
• 发表日期: 2009年S3期
• 关键词: 公允价值会计 金融工具会计 计量属性 新会计准则 价值准则 美国证监会 美国次贷危机 会计计量模式 计量 自我发展

随着美国次贷危机爆发,在种种关于次贷危机的分析和指责声中,公允价值会计准则被指责成此次危机的“帮凶”。在次贷危机后改革公允价值规则已成为一个世界性话题。本文基于次贷危机的公允价值计量局限性分析和有关公允价值争议的重新审视,提出了我国公允价值会计准则自我发展和改革的适用之路。

With the outbreak of the subprime mortgage crisis in the United States, the fair value accounting standards have been accused of being “accomplices” of the crisis in various analyzes and accusations about the subprime mortgage crisis. The reform of fair value rules after the subprime mortgage crisis has become a worldwide topic. Based on the analysis of the limit of fair value measurement of subprime mortgage crisis and the reexamination of the fair value dispute, this paper puts forward the applicable way of self-development and reform of China’s fair value accounting standards.