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随着金融危机从华尔街到全球的蔓延,此前作为防范金融风险利器的公允价值会计,被一些金融界人士指责为次贷危机的“帮凶”。在2009世界经济论坛年会上,许多银行家强烈呼吁彻底改革资本充足和公允价值会计等金融规则。在这场席卷全球的金融危机中,公允价值会计究竟扮演了什么角色,是否仍值得信任,对我国公允价值会计的应用能带来哪些启示?值得深入思考。
As the financial crisis spread from Wall Street to the world, as a fair value accounting tool to prevent financial risk, some people in the financial industry blamed the “accomplice” for the subprime mortgage crisis. At the 2009 World Economic Forum annual meeting, many bankers strongly called for a radical reform of financial rules such as capital adequacy and fair value accounting. In this financial crisis sweeping across the globe, what is the role of fair value accounting and whether it is still worth trusting? What are the implications for the application of fair value accounting in China? It is worth pondering deeply.