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金融危机引发了人们对于公允价值会计的广泛争论:部分学者持全面否定态度指责公允价值会计为金融危机主因;另有部分学者认为应理性看待公允价值会计在此次金融危机中显现出的计量缺陷,并加以改进、完善。本文分析了公允价值在金融危机中凸显的顺周期效应,并结合主要国际组织的应对措施,提出了几点逆周期优化策略。
The financial crisis aroused widespread controversy over fair value accounting. Some scholars denied fair value accounting as the main cause of the financial crisis with a total negative attitude. Some scholars think that the measurement defects of fair value accounting that emerged during the financial crisis should be rationally viewed , And to improve and perfect. This paper analyzes the pro-cyclical effect that the fair value appears in the financial crisis and puts forward some counter-cyclical optimization strategies in combination with the response measures of major international organizations.