| 美国救市法案中的公允价值会计谬误 |
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| 引用本文： | 于永生,卢桂荣.美国救市法案中的公允价值会计谬误[J].财经论丛,2012(2):77-83. |
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| 作者姓名： | 于永生 卢桂荣 |
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| 作者单位： | 浙江财经学院会计学院;浙江财经学院外国语学院 |
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| 基金项目： | 国家社会科学基金资助项目(11BJY018) |
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| 摘 要： | 2008金融危机使公允价值备受关注。分析美国救市法案的公允价值议题和金融机构对公允价值的责难,发现前者本欲减轻金融机构某些资产按公允价值计量所产生的压力,却将矛头指向仅提供计量和披露方法的SFAS157,后者则将确认巨额次贷减值损失的原因归咎于公允价值会计。论文认为这些都是风马牛不相及的问题,存在明显的谬误。
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| 关 键 词： | 美国救市法案 金融危机 公允价值会计谬误 |
Conceptual Errors within the Emergency Economic Stabilization Act of 2008 |
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| YU Yong-sheng,LU Gui-rong.Conceptual Errors within the Emergency Economic Stabilization Act of 2008[J].Collected Essays On Finance and Economics,2012(2):77-83. |
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| Authors: | YU Yong-sheng LU Gui-rong |
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| Institution: | 1.Accounting School,Zhejiang University of Finance and Economics Zhejiang Hangzhou 310018,China;2.Foreign Languages School,Zhejiang University of Finance and Economics Zhejiang Hangzhou 310018,China) |
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| Abstract: | The paper analyses the fair value accounting requirements within the Emergency Economic Stabilization Act of 2008 and Financial Institutions’abuses on fair value accounting,pointing out that there are obvious conceptual errors in the statements or arguments within the Act and abuses. |
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| Keywords: | the Emergency Economic Stabilization Act of 2008 financial crisis fair value accounting errors |
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