| 金融危机下对公允价值的辨证审视 |
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| 引用本文： | 吴本杰.金融危机下对公允价值的辨证审视[J].贵州商业高等专科学校学报,2009,22(3):37-39. |
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| 作者姓名： | 吴本杰 |
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| 作者单位： | 贵州商业高等专科学校会计系,贵州,贵阳,550004 |
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| 摘 要： | 本次金融危机深刻地暴露出了公允价值在理论和实践上的诸多缺陷，也引起公允价值会计的去留争议。对这一会计计量属性从公允价值计量的必然性、应用过程中存在不足和对我国上市公司的业绩影响3个角度辨证审视，提出在对其运用应采取谨慎态度。
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| 关 键 词： | 公允价值 金融危机 会计准则 |
Study on fair value in financial crisis |
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| Wu Ben-jie.Study on fair value in financial crisis[J].Journal of Guizhou Commercial College,2009,22(3):37-39. |
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| Authors: | Wu Ben-jie |
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| Institution: | Wu Ben -jie ( Department of accutring, Guizhou Commercial College, Guiyang, Guizhou 550004) |
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| Abstract: | There exist a few demerits of fair value in both theory and practice, which has been exposed in the current financial crisis and aroused a lot of controversy over fair value accountants. Taking a wary attitude towards the application of fair value, this paper makes an attempt to examine fair value from three perspectives ： the necessity of fair value as an accounting measurement, the objective shortcomings in its application and its influences on the performance of listed companies in China. |
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| Keywords: | financial crisis fair value accouting standards |
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