浅析金融危机视角下公允价值会计原则  

Analysis on Fair Value Accounting Principles under View of Financial Crisis

作　　者：方伟[1] 

机构地区：[1]鲁东大学

出　　处：《财务与金融》2010年第1期87-90,共4页Accounting and Finance

基　　金：国家自然科学基金项目(70571041)

摘　　要：在美国次贷危机引发的金融危机中公允价值的运用再次遭受质疑,在此背景下,文章首先论证了公允价值的含义及其公允价值计量属性的优劣势分析,通过分析我们得出应该正确看待公允价值与金融危机的关系,最后指出在我国运用公允价值的一些完善措施。The application of fair value is questioned again Under such background, firstly, the meaning of fair value is which deduces that we should exactly think over the relation in the financial crisis caused by the subprime crisis of America. demonstrated and its advantage and disadvantage are analyzed, between fair value and financial crisis. Finally, some perfection measures for fair value application in China are proposed.

关 键 词：金融危机 公允价值 历史成本 

分 类 号：F23[经济管理—会计学]