摘要
美国次贷危机引发了金融界和会计界关于公允价值的激烈论战。金融界认为,公允价值会计独特的"反馈效应"是造成次贷危机的根源;会计界则认为公允价值满足了投资者需求,对金融工具而言是适当的计量属性。事实上,次贷危机的根源在于金融体系内部,但公允价值会计的某些缺陷的确在某种程度上对次贷危机起到了推波助澜作用。所以,会计界应当正视公允价值会计的缺陷,并不断完善公允价值会计。
American sub- prime mortgage crisis（SPMC） has aroused intense debate on the fair value in the financial sector and the accounting community. The financial community believes that unique ＂feedback effect＂ in fair value accounting is the root cause of SPMC; the accounting community holds that the fair value meets the investor demand, and that it＇ s the appropriate measurement attribute as for financial instruments. In fact, the SPMC is rooted in the internal financial system, but some defects of the fair value accounting has really played to some degree a role in adding fuel to the flames in ease of the SPMC. Therefore, it＇ s necessary for the accounting community to face the deficiencies in fair value accounting and improve continuously fair value accounting.
出处
《河南金融管理干部学院学报》
CSSCI
北大核心
2009年第3期16-19,共4页
Journal of Henan College of Financial Management Cadres
关键词
次贷危机
公允价值
金融危机
金融工具
sub -prime mortgage crisis （SPMC）
fair value
the financial crisis
financial instruments
