金融危机背后公允价值的反思  

Reflections on the Fair Value of the Financial Crisis

作　　者：孙凤英[1] 刘凯旋[2] 

机构地区：[1]中南林业科技大学社科处,湖南长沙410004 [2]中南林业科技大学商学院,湖南长沙410004

出　　处：《财经理论与实践》2009年第5期74-77,共4页The Theory and Practice of Finance and Economics

基　　金：国家社科基金项目(08BJY020)

摘　　要：金融危机的原因是多方面的,与公允价值会计计量有密切关系,但公允价值不是金融危机的"原凶",充其量只是"帮凶"。正确认识公允价值,充分发挥公允价值会计在市场经济中的作用,对应对和解决当前的金融危机有现实意义。我国不能完全照搬西方的做法,而应结合具体实际,对公允价值会计进行改进和完善,使之更好地为经济发展服务。Fair value accounting measurement plays an important part in the form of financial crisis, though it is not the sole or the key factor. A correct understanding of Fair value and application of fully functioned fair value accounting in a market economy can significantly contribute to overcome the financial crisis. However, different country economy may endow fair value accounting with different meanings.

关 键 词：金融危机 公允价值 会计计量 作用 

分 类 号：F230[经济管理—会计学]