| 基于经济后果观的金融危机与公允价值会计研究 |
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| 引用本文： | 田娟. 基于经济后果观的金融危机与公允价值会计研究[J]. 地质技术经济管理, 2010, 0(6): 91-94 |
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| 作者姓名： | 田娟 |
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| 作者单位： | 武汉大学经济与管理学院,湖北武汉430072 |
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| 摘 要： | 会计准则作为会计信息生产与提供的规范,并不是一种单纯的技术手段,而是一种具有经济后果的制度。文章从经济后果角度对金融危机下的经济后果进行了分析,为完善我国公允价值会计准则提供参考。
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| 关 键 词： | 经济后果 金融危机 公允价值 |
A Study of Financial Crisis and Fair Value Accounting from the Perspective of Economic Consequences |
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| Tian Juan. A Study of Financial Crisis and Fair Value Accounting from the Perspective of Economic Consequences[J]. Geological Technoeconomic Management, 2010, 0(6): 91-94 |
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| Authors: | Tian Juan |
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| Affiliation: | Tian Juan(Economics and Management School,Wuhan University,Wuhan 430072,China) |
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| Abstract: | Accounting Standards as the specifications of accounting information production and delivery are not a purely technical means,but rather a consequence of an economic system.This article,from the perspective of the economic consequences,analyzes the economic consequences of financial crisis,providing a reference for improving China’s fair value accounting standards. |
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| Keywords: | economic consequences financial crisis fair value |
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