公允价值会计顺周期性及其改进——基于金融危机的视角

近两年的金融市场动荡显示了会计信息的不确定性,公允价值会计（FVA）方法被引入到银行的资产负债表中,是金融机构首选的核算框架。FVA方法的缺陷可能会带来波动性和顺周期性,因此需要一些改进。资本缓冲、前瞻性的拨备和更完善的信息披露有助于减轻FVA方法的顺周期性。会计估值方法、审慎监管措施和风险管理之间需要相互协调,并根据各方要求作出调整。

On the Periodicity of the and its improvement

In the lattest years,the flunctuation of financial market shows the fault of accounting information.The prime calculation frame of the financial organizations is using the FVA method to the statement of assets and liabilities.The shortcoming of the FVA method will bring the flunctuation and the periodicity,so there are space to improve.The capital buffer,forecasting and the perfect information disclosure can help to reduce the periodicity of the FVA.We should coordinate the accounting imputed method,supervi...