公允价值会计与银行稳定性分析框架  

An Analysis Framework of Fair Value Accounting and Bank Stability

作　　者：张红军[1] 彭俊伟[2] 

机构地区：[1]中国工商银行战略管理与投资者关系部 [2]西南财经大学会计学院

出　　处：《金融论坛》2015年第1期60-65,共6页Finance Forum

摘　　要：本文在梳理相关成果的基础上,构建一个实证分析框架,来解释公允价值会计对银行稳定性的影响。主要结论为:2008年金融危机期间,银行的主要亏损来源是以历史成本计量的传统贷款资产;目前的实证研究还没有充足的直接证据证明公允价值资产可以更好地预警危机,但是存在着间接的证据支持这个观点,需要未来进一步深入研究;对于公允价值会计是否表现出顺周期性,实证的结果既有支持的,也有不支持的,但总体来说,支持的证据更强。因此,金融机构未来努力的方向是如何发挥公允价值会计对银行资产价值的及时披露以及对贷款拨备的计量功能。Based on the summary of the relevant researches, this paper constructs a framework for the analysis of the influence of fair value accounting on bank stability. The main conclusion of the paper is that, during the 2008 financial crisis, the main losses of banks result from the traditional loan assets that are measured by historical costs; the current empirical researches have not shown sufficient direct evidences that fair value assets can early warn crisis better, but there are indirect evidences which need to be researched further; for the view that fair value accounting is pro-cyclical, some empirical results have proven it and the others haven't done so, but the evidences supporting for the view are more persuasive overall. Therefore, financial institutions should make efforts to utilize the function of fair value accounting in the timely disclosure of the asset values of banks and the calculation of provision for loans.

关 键 词：金融危机 公允价值会计 历史成本会计 银行稳定性 顺周期性 

分 类 号：F233[经济管理—会计学] F830.42[经济管理—国民经济]