金融危机下的公允价值的研究

金融危机的爆发产生的原因之一是会计的计量方法。纵观整个金融危机的发展过程，会计起着推波助浪的作用。然而，多次的经济危机又会引起会计的变革。所以从某种意义上来说，金融危机的爆发和会计的变革又是相辅相成的。本文主要探讨了2008年金融危机与公允价值会计的关系，主要包括公允价值是否引起此次金融危机、金融危机对公允价值会计的影响已经危机下对会计准则制定的反思及提出相应的对策四方面内容。本文介绍了采用公允价值会计核算办法的优点和缺点，深入分析公允价值会计与金融危机存在的关系，因此正确评估金融危机的问题。经过对两大公司的研究，参考各种参考书，个人认为会计是对过去的交易或事项进行反映，事实在前、反映在后这是无法颠倒的，作为反映经济活动的会计不可能对企业的经营、投资等活动具有防范于未然的能力，而最多只有亡羊补牢的本领。公允价值决不是金融危机的元凶，但是其中暴露出来的会计界的问题需引起我们的重视，以及需要让我们以积极的态度去改正。
关键词： 金融危机；公允价值计量；会计准则；次贷危机
Research under the fair value of the financial crisis

Abstract：One reason for the outbreak of the financial crisis is resulting measurement method of accounting . Throughout the development process of the entire financial crisis, accounting plays the role of big waves . However, the economic crisis will cause several changes in accounting . So in a sense, change the outbreak of the financial crisis and accounting are complementary . This paper explores the relationship between the financial crisis of 2008 and the fair value accounting , including whether the fair value of the financial crisis caused by reflection under the impact of the financial crisis on fair value accounting crisis on accounting standards have been developed and put forward countermeasures in four areas content. This article describes the use of fair value accounting measures the advantages and disadvantages of in-depth analysis of fair value accounting and financial crisis existing relationships , so the correct assessment of the financial crisis . After a study of the two companies , with reference to various reference books, personally think that accounting is a past transaction or matter reflects the fact that the former , which is not reflected in the upside as economic activity is unlikely to reflect the accounting for business business and investment activities have the ability to take preventive measures , but only up to the ability to remedy the situation . The fair value of the financial crisis will not be the culprit , but the question of which exposed the accounting profession need our attention , and we need to adopt a positive attitude to correct .

KeyWords： financial crisis；measure at fair value；Accounting Standards；Subprime relationship

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