金融工具的公允价值计量问题及对策  

The Issues of Fair Value Measurement on Financial Instruments and Countermeasures

作　　者：吴艳琴[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《北京工商大学学报（社会科学版）》2009年第3期71-76,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：伴随金融衍生工具的不断创新和大量使用,公允价值会计计量开始取代历史成本计量成为金融工具的主要计量方式。在当前这场史无前例的国际金融危机中,原本作为防范金融风险利器的公允价值会计准则却被美国银行界认为是次贷危机严重恶化的根源之一。针对公允价值计量的客观性和主观性的双重属性,应通过加强风险教育,提高估值技术和模型风险监管,完善公允价值信息披露机制等方法,减少公允价值计量中的风险。Along with the increasing innovation and wide use of financial derivative instruments, the fair value accounting measurement which begins to take the place of history cost measurement has become the main measurement method of financial instruments. Currently, in the unprecedented international financial crisis, the fair value accounting standards, originally as an edge tool to guard against financial risks, is considered by the U.S. banking sector as one of the root causes of serious deterioration in the sub-prime crisis. Due to the dual-property of fair value in its objectivity and subjectivity, suggestions are put forward to strengthen the risk education, improve the appraisal technique and model risk control, perfect the mechanism of fair value information disclosure, etc. to reduce the risk of fair value measurement

关 键 词：公允价值会计 公允价值层次 模型风险 信息披露 

分 类 号：F832.21[经济管理—金融学]