金融危机引发的对公允价值计量的思考  

On Fair Value Measurement under the Current Financial Crisis

作　　者：郭晓莉[1] 段容谷[2] 

机构地区：[1]山西农业大学经济贸易学院,山西太谷030801 [2]中北大学经济与管理学院,山西太原030051

出　　处：《中北大学学报（社会科学版）》2010年第2期55-57,共3页Journal of North University of China：Social Science Edition

基　　金：山西农业大学创新基金项目资助(412556)

摘　　要：金融危机下,公允价值计量受到广泛关注,支持者认为公允价值是金融工具最有效的计量方式,反对者认为公允价值在危机时期会加剧危机的程度。文章回顾了公允价值计量的发展历程,分析了以公允价值计量金融工具产生的顺周期效应及对金融稳定性的影响,最后提出我国应根据国情适度运用公允价值。Under the current financial crisis,fair value measurement is subject to much attention. Supporters believe that fair value is the most effective way for financial instruments,but opponents argue that fair value would aggravate the crisis level. This paper reviews the development process of the fair value and analyzes the procyclicality and the impact on financial stability that financial instruments are measured by fair value. Finally,it concludes that fair value should be properly used in China.

关 键 词：金融工具 顺周期效应 公允价值 

分 类 号：F235.2[经济管理—会计学]