从金融危机看公允价值应用的功利性及其改进  

A View on the Utilitarianism of Fair Value Accounting Practice and Its Improvement from the Perspective of Financial Crisis

作　　者：王志亮[1] 门瑢[2] 

机构地区：[1]北方工业大学经济管理学院,北京100144 [2]北京交通大学经济管理学院,北京100044

出　　处：《北京交通大学学报（社会科学版）》2011年第1期89-93,共5页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：北方工业大学科研基金项目;北京市优秀教学团队<会计学专业系列课程教学团队>;北京市特色专业建设点<北方工业大学会计学专业>建设成果之一

摘　　要：在2007年以来的金融危机中,公允价值遭受的诘难再一次演绎了金融界对其应用的功利性:在金融产品价值持续上升时,乐见公允价值计量带来的益处;在金融产品价值下跌时,便转而抱怨、指责和放大公允价值计量对企业财务和金融市场的负面影响。对此,会计界除了现有的应对和改进措施外,还应进一步明确公允价值的计量目标,并尽快将对企业自创商誉的计量和披露提上日程。The criticism towards fair value in current financial crisis is the result of the utilitarianism of fair value accounting practice. The benefits derived from the fair value measurement are welcomed by financial institutions when financial products＇ value continues to rise, but when their value falls, they just complain, denounce and magnify the negative influence of the fair value measurement to business＇ s finance and financial markets. In response, the accounting circle should further define the target of the fair value measurement, and put on its agenda the enterprise＇s self-created Goodwill measurement and its information disclosure as soon as possible in addition to the existing response and improvement measures.

关 键 词：金融危机 公允价值 会计信息透明度 财务稳定性 功利性 

分 类 号：F234.3[经济管理—会计学]