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一、引言2008年由美国次贷危机引发的全球性的金融危机中,公允价值计量的“顺周期效应”使得一些金融机构财务状况恶化。无独有偶,20世纪80年代,美国由于历史成本计量原则而发生严重的储蓄和贷款危机,使历史成本计量原则受到广泛的责难。可见公允价值和历史成本在特定的经济环境下会对经济造成消极的推动影响。本文主要通过分析公允价值和历史成本的优缺点,以提出解决以上两种计量方式结合使用的混合会计模式。
I. INTRODUCTION In the global financial crisis triggered by the subprime mortgage crisis in 2008, the “pro-cyclical effect” of fair value measurement has exacerbated the financial conditions of some financial institutions. Coincidentally, in the 1980s, due to the historical cost measurement principle, the United States experienced serious savings and loan crises, which made the historical cost measurement principle widely censured. Shows that the fair value and historical cost in a particular economic environment will have a negative impact on the economy. This paper mainly analyzes the advantages and disadvantages of fair value and historical cost to propose a hybrid accounting mode to solve the above two kinds of measurement methods.