对经济萧条期金融工具公允价值计量可靠性的分析  

Pondering on the Reliability of Financial Instruments' Fair-value Pricing in the Economic Depression

作　　者：宋永鹏[1] 张静[2] 

机构地区：[1]齐鲁师范学院数学系,山东济南250200 [2]齐鲁师范学院经济与管理系,山东济南250200

出　　处：《齐鲁师范学院学报》2012年第1期55-58,共4页Journal of Qilu Normal University

摘　　要：由美国次级债引发的全球金融危机带来了全球经济的萧条,而究其根源,金融工具的公允计价成为众矢之的。此时,金融工具的公允计价究竟是否可靠的确值得我们深思。文章就经济萧条期金融工具公允计价的可靠性进行了探讨,提出了完善我国公允计价规则的具体措施建议。The Global financial crisis caused by US Sub -prime loan crisis brought the economic recession. Tracing its＇source, the Fair - value Pricing of financial instrument became the principal cause. Meanwhile, the reliability of Financial Instruments＂ Fair - value Pricing is worth thinking deeply about. In this article, the reliability of fair valuation of financial instruments in the economic recession was discussed. Finally, it presented several concrete proposals for the improvement of financial instruments fair pricing in our country.

关 键 词：金融工具 公允价值 经济萧条期 

分 类 号：F830[经济管理—金融学]