| 公允价值计量与银行信贷风险——来自当前金融危机的思考 |
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| 引用本文： | 潘希宏,范方志,胡梦帆,李海海.公允价值计量与银行信贷风险——来自当前金融危机的思考[J].河北经贸大学学报,2013(2):65-69. |
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| 作者姓名： | 潘希宏 范方志 胡梦帆 李海海 |
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| 作者单位： | 北京大学经济学院;贵州财经大学经济学院;湘潭大学商学院 |
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| 基金项目： | 2011年度贵州省科学技术厅软科学联合资金项目“贵州省吸引省外商业银行进入的对策研究”的阶段性成果;教育部人文社会科学基金青年项目(09YJC790224);博士后科学基金第四十九批面上资助项目(第1346号);湖南省哲学社会科学基金课题(07YBB067) |
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| 摘 要： | 公允价值以"活跃市场的公平交易假设"为计量基础,是对历史成本计量的矫正,因此也成为一种能代表未来的计量模式。但公允价值也因其严重缺陷面对着诸多的指责,主要是指公允价值计量具有顺周期效应,在市场经济运行活跃时会使得相关产品的价值过高估计,而市场萎靡时由于交易价格低会使得相关产品的价值过低估计。正确的使用公允价值计量会有利于银行风险管理,真实反映出银行的资产和负债状况。为此,要为公允价值计量创造有利的运行环境,完善其评估方法。
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| 关 键 词： | 公允价值 信贷风险 金融危机 |
Fair Value Measurement and the Bank Credit Risk |
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| Pan Xihong,Fan Fangzhi,Hu Mengfan,Li Haihai.Fair Value Measurement and the Bank Credit Risk[J].Journal Of Hebei University Of Economics and Trade,2013(2):65-69. |
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| Authors: | Pan Xihong Fan Fangzhi Hu Mengfan Li Haihai |
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| Institution: | 1.School of Economics,Beijing University,Beijing 100871,China;2.School of Economics,Guizhou University of Finance and Economics,Guiyang 550004,China;3.Business School,Xiangtan University,Xiangtan 411105,China) |
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| Abstract: | The fair value takes "active market fair trade hypothesis for the measurement foundation,is the corrective historical cost measurement,so it is also a measurement model can represent the future.But fair value is also in the face of a lot of blame because of the serious defect,mainly refers to the cycle effect of the fair value measurement,in the active stage of market economic operation will cause the related product value overestimated,and at the time of market sag will make the value of the related products low estimated due to the low prices.The proper use of fair value measurement will be conducive to the bank's risk management,and truly reflect the assets and liabilities situation of the bank.Therefore,we should create favorable operation environment for the fair value measurement,perfect the evaluation methods. |
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| Keywords: | fair value credit risk financial crisis |
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