次贷危机下会计信息披露面临的挑战及应对措施

眼下全球正身处几十年来最严重的一场金融危机中。基于会计信息披露的角度，本文分析了次贷危机下会计信息披露所凸现的不足：公允价值计量属性增加了会计信息的波动性，充分信息披露的缺失导致会计预警功能失效。采用混合计量模式、提高信息披露的及时性、加强信息披露的刚性约束等是次贷危机下弥补会计信息披露缺陷的有效路径。

Challenges and Solutions to Accounting Information Disclosure under the Sub- prime Mortgage Crisis

Now the world is facing the most serious financial crisis over decades. From the perspective of accounting information disclosure, the paper analyzes the shortcomings of the accounting information disclosure under the sub - prime mortgage crisis： the fair value measurement increases the fluctuation of the accounting information, the missing of the full disclosure of the accounting information leads to the failure of accounting＇ s forecast function. Mixed measurement model, improving the timeliness of information disclosure, and enhancing the rigid constraints are the effective means to make up the shortcomings of the accounting information disclosure under the sub -prime mortgage crisis.