公允价值会计的顺周期效应及其应对策略  

Whether Fair Value Accounting Cause Procyclicality and How to Cope with

作　　者：黄世忠[1] 

机构地区：[1]厦门国家会计学院,361005

出　　处：《会计研究》2009年第11期23-29,共7页Accounting Research

基　　金：黄世忠主持的财政部重点研究课题"金融危机与公允价值计量研究"的阶段性成果;批准文号为:财会函[2008]49号

摘　　要：公允价值会计是否具有顺周期效应从而导致金融危机愈演愈烈,是学术界、实务界和监管部门争论的焦点问题。本文在综述了相关研究的基础上,论述了公允价值会计诱发顺周期效应的机理和传导机制,最后对准则制定部门和监管部门提出的缓解顺周期效应的应对策略进行评述。One focal issue that is being debated among academia,practical circles,and regulatory agencies is whether fair value accounting (FVA) will cause procyclicality which makes the financial crisis worsening.This paper first highlights the relevant studies on procyclicality,and then analyzes the mechanism through which FVA induces procyclicality.The paper reviews the pros and cons of the counter measures proposed by accounting standard setters and regulatory agencies to alleviate procyclicality.

关 键 词：公允价值会计 顺周期效应 应对策略 

分 类 号：F233[经济管理—会计学]