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金融危机背景下,公允价值会计以其自身在资本市场中的作用以及会计加速器的影响,为风险内容赋予明显的顺周期效应,一定程度制约金融系统稳定性的进一步提高。对此便需注重从金融危机视角出发,以金融市场稳定为目标并遵循公允价值会计原则,以此构建相应的信息框架,确保将企业中可预测以及难以确定的财务状况与风险信息融入其中。本文主要对公允价值会计的相关研究现状、公允价值在金融危机视角下表现的问题、关于金融稳定性信息框架的构建以及推动金融市场稳定目标实现的具体路径进行探析。
In the context of the financial crisis, fair value accounting, with its own role in the capital market and the impact of accounting accelerators, has given a clear pro-cyclical effect to the risk content and to a certain extent restricted the further improvement of the stability of the financial system. In this regard, we must focus on the financial crisis from the perspective of the financial market as the goal and follow the fair value accounting principles, in order to build the appropriate information framework to ensure that the enterprise can be predicted and difficult to determine the financial status and risk information into them. This article mainly studies the current research status of fair value accounting, the performance of fair value under the perspective of financial crisis, the construction of information framework of financial stability and the concrete path to promote the stabilization of financial market.