【作者】 齐保垒； 田高良；

【机构】 西安交通大学管理学院；

【摘要】 使用公允价值计量金融工具在当前的金融危机中备受指责。本文通过讨论金融危机下公允价值会计存在的问题及其争论来说明金融危机和公允价值会计的关系。我们认为公允价值不是引起当前金融危机的罪魁祸首,但它也决不仅仅只是充当金融危机爆发原因的替罪羊角色;人们之所以在金融危机中诟病公允价值会计是因为公允价值会计准则在执行过程中还存在很多缺陷以及监管的力度不够所造成的。更多还原

【Abstract】 Using fair value measure financial instruments has been criticized over in recent financial crisis.Prominent financial leaders and scholars have singled out that fair value accounting and the related wide use of mark-to-market accounting standards as a major factor in the crisis.But proponents of FVA argue that it merely played the role of the proverbial messenger.In this article,we discuss the debates and problems exist in fair value accounting in recent financial crisis trying to explain the relation between financial crisis and fair value accounting.The conclusion of this article believes that fair value is not the culprit of current financial crisis,but it is also by no means merely the scapegoat for this crisis.The reason why people denounce fair value accounting in financial crisis is that there are a lot of implementation problems with fair-value accounting standards,and it also because the supervision is not strong enough.更多还原