基于周期影响的公允价值会计准则审视分析  

Re-examine Accounting Standard of Fair Value——Based on the Analysis of the Economic Cycle

作　　者：吕雪蓉[1] 

机构地区：[1]中国人民银行大连市中心支行,辽宁大连116000

出　　处：《湖北财经高等专科学校学报》2011年第6期52-55,共4页Journal of Hubei College of Finance and Economics

摘　　要：80年代末期美国发生了严重的储蓄和贷款危机,历史成本的计价方法一下子被推到风头浪尖。在此后的近20年里公允价值会计准则得到会计理论界和实务界的推崇,发展极为迅速并得到广泛的应用。然而2007年的次贷危机,引发的全球性的金融危机使人们看到了公允价值也并非完美无缺。在会计界和金融界推诿责任的同时,众多学者亦在研究公允价值会计准则出现问题的原因和寻求解决对策,这也是本文所要探讨的内容。In the late 80＇s the United States occurred a serious savings and loan crisis. The historical cost method of pricing was criticized both in theoretical and practical accounting. In th next 20 years fair value accounting standard has been widely recommended and it has developed very fast and applied comprehensively. But Subprime Mortgage Crisis let us see the insufficiency of fair value. Finding the solution is the goal of this paper.

关 键 词：公允价值 按市值计价 顺周期效应 

分 类 号：F233[经济管理—会计学]