金融危机背景下公允价值会计存在问题的理论与实证分析  

A Theoretical and Empirical Analysis of the Problems in Fair Value Accounting in the Background of Financial Crisis

作　　者：李国民[1] 徐彦坤[2] 

机构地区：[1]中央民族大学民族经济博士后流动站,北京100081 [2]中南财经政法大学新华金融保险学院,湖北武汉430073

出　　处：《经济经纬》2010年第5期57-61,共5页Economic Survey

基　　金：国家社会科学基金项目(09BJY095);教育部人文社会科学研究规划基金项目(09YJA790060)

摘　　要：金融危机中,公允价值会计对会计信息质量的相关性、可靠性和稳健性等原则产生负面影响;公允价值会计通过造成报告实体报表业绩的波动、金融机构之间的危机传染、顺周期性的扩大等渠道恶化了金融危机;公允价值会计也存在着制度本身部分内容过于复杂、缺乏针对性披露、缺乏关于判断的具体指南、面临诉讼风险等执行过程中的问题。上述问题存在使公允价值会计与金融危机之间存在着正相关关系。In financial crisis, fair value accounting has negative influence on the principles of accounting information quality such as relevance, reliability and conservatism; fair value accounting deepens financial crisis by causing fluctuation in the performance of reporting entity, spreading crisis among financial institutions, amplifying the pro - cyclical feature; fair value accounting system has some problems during its implementation, such as too complex contents, lack of specific disclosure and guidance on judgment, and litigation risks etc. The problems cause a positive correlation between fair value accounting and financial crisis.

关 键 词：公允价值会计 金融危机 顺周期性 

分 类 号：F23[经济管理—会计学]