| 金融危机背后公允价值的反思 |
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| 引用本文： | 孙凤英,刘凯旋.金融危机背后公允价值的反思[J].财经理论与实践,2009,30(5). |
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| 作者姓名： | 孙凤英 刘凯旋 |
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| 作者单位： | 1. 中南林业科技大学,社科处,湖南,长沙,410004
2. 中南林业科技大学,商学院,湖南,长沙,410004 |
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| 摘 要： | 金融危机的原因是多方面的,与公允价值会计计量有密切关系,但公允价值不是金融危机的"原凶",充其量只是"帮凶".正确认识公允价值,充分发挥公允价值会计在市场经济中的作用,对应对和解决当前的金融危机有现实意义.我国不能完全照搬西方的做法,而应结合具体实际,对公允价值会计进行改进和完善,使之更好地为经济发展服务.
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| 关 键 词： | 金融危机 公允价值 会计计量 作用 |
Reflections on the Fair Value of the Financial Crisis |
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| SUN Feng-ying,LIU Kai-xuan.Reflections on the Fair Value of the Financial Crisis[J].The Theory and Practice of Finance and Economics,2009,30(5). |
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| Authors: | SUN Feng-ying LIU Kai-xuan |
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| Institution: | SUN Feng-ying1,LIU Kai-xuan2 (1.Office of Humanities & Social Sciences,Central South University of Forestry , Technology,Changsha,Hunan 410004,China,2.School of Business,China) |
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| Abstract: | Fair value accounting measurement plays an important part in the form of financial crisis,though it is not the sole or the key factor.A correct understanding of Fair value and application of fully functioned fair value accounting in a market economy can significantly contribute to overcome the financial crisis.However,different country economy may endow fair value accounting with different meanings. |
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| Keywords: | Financial Crisis Fair Value Relationship |
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