浅谈次贷危机对公允价值计量的启示

本文论述了次资危机中金融界和会计界对公允价值的不同看法，通过分析肯定了彩公允价值计量的合理性和必要性，同时也指出了现行公允价值计量的缺陷，并有针对性地提出了完善公允价值计量的建议。     

公允价值应用探讨

2006年2月，我国财政部发布的企业1项基本准则38项具体准则中又广泛涉及了公允价值的计量，而具体规范公允价值计量的《金融工具确认和计量暂行规定（施行）》（以下简称《规定》）也于2006年在上市和准备上市的商业银行中试行。公允价值在我国会计准则体系应用中的“一波三折”突现出人们对公允价值计量模式的陌生和怀疑。然而，目前对公允价值仍存在许多争议和忽视，包括公允价值属性的确切定义、公允价值的相关性、公允价值确定方法、公允价值适用的条件，等等。本文结合公允价值计量的理论、方法、国内外公允价值应用比较以及执行了新会计准则后部分上市公司股东权益调节表年报的研究，进而辨证认识公允价值计量属性，对公允价值在我国实施提出合理化建议，目前显得十分有必要。     

公允价值计量在企业中应用的经济后果分析

我国现行的企业会计准则体系适度、审慎地引入了公允价值计量，本文在回顾我国公允价值计量历史变迁的基础上，分析了公允价值计量的经济后果，分析表明，公允价值的引入对企业管理层、政府部门、审计部门等的工作提出了挑战，公允价值计量提高了会计信息决策有用性。但也会使投资者利益受到负面影响；公允价值计量使财务报表的波动性加大。并且在市场景气时助长乐观预期．市场萧条时助长悲观预期，使宏观经济波动更为频繁剧烈。     

论公允价值计量的应用

本文主要探讨公允价值的计量的应用，首先简要概述公允价值计量的现状与问题；然后，阐述公允价值计量的最新发展进程，举例说明公允价值计量在会计计量当中的具体应用，讨论公允价值估价方法的确定，阐述公允价值的计量方法的应用；最后，指出公允价值在财务报告中的披露。     

公允价值计量属性的选用对企业经营成果的影响探讨

本文简要阐述了公允价值计量的本质，着重分析了公允价值的应用对企业经营成果的影响，提出运用公允价值计量属性应注意的问题。     

公允价值在我国应用的难点分析和建议

在新企业会计基本准则中，提出了公允价值是一种计量属性，采用公允价值计量时要保证会计要素、金额的可靠性。除基本准则外，21项具体准则都涉及到公允价值的计量问题，公允价值概念不仅在金融衍生工具计量方面得以全面使用，而且扩展到了其他一般资产、负债的计量领域。     

极端市场条件下的公允价值计量——基于金融工具计量角度

这篇文章在对公允价值涵义的本质特征进行分析的基础上，对极端市场条件下公允价值与市场价格的关系及公允价值计量存在的问题进行了探讨，最后提出了在极端市场条件下对公允价值计量方法进行调整，采用会计期内平均价格进行计量的设想。     

会计准则中公允价值计量问题的研究

公允价值计量一直是国内外会计界重点关注的问题，由于现实的经济业务越来越复杂，公允价值计量就成为了我国会计计量改革方向的必然。那么，什么是公允价值计量，为什么使用公允价值计量，使用公允价值计量的发展现状及在使用过程中亟待解决的问题等，都应当值得仔细研究。     

浅析新会计准则下公允价值计量模式

本文拟从公允价值计量属性在实际应用中的利弊分析入手，为会计人员能够更好地使用公允价值计量这一计量方法提出几条建议。     

新会计准则中公允价值计量对商业银行的影响及其对策

新会计准则中公允价值计量属性的全面引入对我国内地商业银行会计核算产生着深刻的影响。本文从公允价值的本质入手，从五个方面分析公允价值计量对内地商业银行的影响，提出监管部门和商业银行的相关对策，以期对商业银行恰当应用公允价值有所裨益。     

基于效率与公平视角的财政支农政策探究

财政支农政策是党和政府推进农村改革和农业发展的基本手段，是协调社会利益关系，引导农业经营者行为的基本杠杆。财政支农政策的目标选择决定着财政资金的去向及其使用效率。本文基于公平与效率的视角，从社会经济发展进程中效率与公平的关系演变出发，分析了现阶段财政支农政策偏差导致公平与效率失衡的主要表现，并提出兼顾公平与效率，创新财政支农政策的目标取向。     

Promoting fairness in English insolvency valuation cases

This is the second part of a comprehensive study on fair measurement of value in English insolvency law. The author has already demonstrated in a previous article the importance of posing and responding to questions about fairness in the insolvency process. That article developed a specific framework to measure whether assets and businesses are fairly valued in insolvency and bankruptcy cases. The proposed communitarian, fairness‐oriented framework is based on a modified version of Rawls, Finch and Radin's concepts of fairness. It evidenced that, when assessed against fairness, none of the valuation techniques currently available to the courts are without limitations. Building on the findings of this previous work, this article investigates whether English case law: (i) achieves a fair valuation of the debtor's assets and business; and (ii) protects interested parties (mainly creditors and shareholders) who have realistic prospects of receiving a distribution‐ against unfair harm.     

论税法公平、效率价值之非稳定性——以美国遗产税法为例

公平、效率价值是税法价值体系中的重要组成部分。一个国家在一定时期的某种税法不可能同时兼顾"公平价值"和"效率价值",公平与效率价值之间表现为非稳定性。美国税法的历史发展也说明公平、效率价值之间是反复博弈的。在我国新一轮税改中应贯彻税法公平、效率价值之非稳定性,从而探寻出真正适合我国国情的税收制度。     

Pension reform,retirement, and life-cycle unemployment

This paper investigates the labor market impact of four often proposed policy measures for sustainable pensions: strengthening the tax benefit link, moving from wage to price indexation of benefits, lengthening calculation periods, and introducing more actuarial fairness in pension assessment. We consider the impact on three margins of aggregate labor supply, retirement behavior, job search, and hours worked. We provide some analytical results and use a computational model to demonstrate the economic impact of recent pension reform in Austria. Reducing the distortion in the retirement decision by introducing pension supplements and discounts conditional on the chosen retirement date promises the largest gains. We also find that the pension reform is far from sufficient to offset the fiscal implications of projected demographic change in Austria.     

公平与效率的均衡模型探讨

公平主要指经济领域中，不同利益主体在财富或收入分配上的平等制度。效率指在资源的有效配置，即帕累托最优状态下，社会经济生产总值的有效增长。通过构建公平与效率的理论模型，分析不同因素的变化对公平与效率均衡的影响和社会福利最佳均衡点的选择。提出构建和谐社会中，公平与效率的“度”的把握对策。     

基于公平视角的买方垄断市场信任机制实证研究——以发电市场为例

以纵向一体化分离改革后的发电市场为例,依据湖南200家电厂数据。实证结果表明,在买方处于垄断地位,决定卖方经营允许权的情况下,公平行为是建立完善信任机制的前提,其通过影响满意、价值感知的中介作用最终影响信任。据此买方垄断企业应建立完善客户关系信任机制,监管机构建立公平制度和相应平台,维护市场程序。     

消费公平、起点公平与社会公平

促进社会公平是重要的社会政策目标,如何认识社会公平,促进社会公平的关键何在?本文对此进行了思考和分析。社会公平有三个衡量基准:收入公平、财产公平和消费公平,其中,消费公平直接决定着起点公平,因此,扩大公共消费才是改善社会公平的关键所在。     

Financial fairness and conditional indexation

Collective pension contracts can generate advantages for their participants by implementing forms of risk sharing. To ensure the continuity of a collective scheme, it has to be monitored whether the contracts offered to participants are financially fair in terms of their market value. When risk sharing is implemented by means of optionalities such as conditional indexation, the analysis of financial fairness is not straightforward. In this paper, we use a stylised overlapping generations model to study financial fairness for a conditional indexation scheme. We find that financial fairness for all participants at all times is not feasible within a scheme of this type, unless the nature of indexation is such that the scheme is reduced to DC. However, financial fairness for incoming generations at the moment of entry can be realised. We show how to compute the fair contribution rate as a function of the current nominal asset/liability ratio for a given level of nominal entitlements. At low levels of the ratio, the fair contribution for incoming generations is also relatively low; nevertheless, the joining of a new generation still has a positive effect on the asset/liability ratio.     

Measuring service fairness and its impact on service quality and satisfaction: a study of Indian Banking Services

As very few studies have investigated banking services from fairness perspective and none of the studies have attempted to measure service fairness in Indian retail banking services context, the paper seeks to investigate service fairness in Indian retail banking services context. It attempts to validate the existing four-dimensional service fairness scale and investigates its applicability in the retail banking industry. The conceptual model depicting the relationship between service fairness, service quality and customer satisfaction was tested using SEM. The results established reliability and validity of the scale and the impact of service fairness on service quality and customer satisfaction. The impact of individual fairness dimensions on these two customer evaluation variables is also studied. The paper discusses important implications of the findings and presents valuable insights for the practitioners as well as academia.     

从美国遗产税“空窗期”看我国遗产税的开征

近年来,关于遗产税存与废的争论,集中反应了世界各国在不同时期对不同税收价值取向的取舍。本文从美国遗产税2010年空窗期事件出发,阐述了长久以来美国政府对遗产税公平价值和效率价值的不同态度,同时分析了我国开征遗产税的重要意义和现实条件,并提出开征遗产税亟待解决的若干问题。