公允价值会计危机:争论及思考  

作　　者：康晓军 

机构地区：[1]江西洪都航空工业集团有限责任公司党委组织部

出　　处：《企业经济》2012年第7期156-158,共3页Enterprise Economy

摘　　要：全球金融危机引发了对公允价值会计(FVA)的激烈争论。这对FVA能否顺利开展、能否将其扩展至其他领域形成了严峻挑战。本文主要突出四个问题:第一,大多数争论源自于对FVA引发问题的困扰;第二,尽管准则制定者对危机时期的市值计价问题给予了适当关注,但FVA适用问题仍不太明确;第三,历史成本会计(HCA)不大可能成为补救方法,HCA也存在许多问题,这些问题应该比FVA的问题大;第四,尽管很难责怪FVA准则本身,但是就它的实施而言,仍是一个潜在的问题。The global financial crisis has led to a vigorous debate about fair- value accounting（FVA） . It presents a major challenge to FWA, which determines whether or not FWA can be smoothly implemented and extended to other areas. This paper mainly highlights four issues. First, much controversy results from confusion caused by FWA, for instance, pro - cyelicality; second, while rules makers pay proper attention to market value pricing during a period of crisis, but the suitability of FWA is still not very clear; third, it is unlikely for historic cost accounting （HCA） to become an alternative because HCA itself also has a lot of problems and its problems are more serious than FWA problems; fourth, while it is difficulty to blame FWA rule itself, but as for its implementation, it is still a potential problem.

关 键 词：公允价值会计 顺周期性 历史成本会计 实施 

分 类 号：F23[经济管理—会计学]