期刊论文

Reflections on the Fair Value of the Financial Crisis

中文

财经理论与实践

1003-7217

2009

30

5

74-77

10.3969/j.issn.1003-7217.2009.05.015

国家社科基金项目(08BJY020)

本校为第一机构

金融危机的原因是多方面的,与公允价值会计计量有密切关系,但公允价值不是金融危机的"原凶",充其量只是"帮凶".正确认识公允价值,充分发挥公允价值会计在市场经济中的作用,对应对和解决当前的金融危机有现实意义.我国不能完全照搬西方的做法,而应结合具体实际,对公允价值会计进行改进和完善,使之更好地为经济发展服务.

Fair value accounting measurement plays an important part in the form of financial crisis, though it is not the sole or the key factor. A correct understanding of Fair value and application of fully functioned fair value accounting in a market economy can significantly contribute to overcome the financial crisis. However, different country economy may en...