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为应对由次贷危机引发的金融危机,拯救美国金融市场,2008年10月3日,美国众议院投票通过了7000亿美元的《2008紧急经济稳定法案》,该法案为拯救美国金融市场制定了一系列举措,其中第132条要求美国证券交易委员会(下文简称SEC)在不损害公众和投资者利益的前提下,考虑暂停使用公允价值会计准则,即暂停《美国财务会计准则委员会第157号公告》的采用(下文简称SFAS157)。10月15日,欧盟正式决定第三季度金融机构将停止公允价值会计准则,而改用成本估值计算。本文分析了公允价值的含义和作用以及公允价值对金融危机的影响,最后给出了我国应从中得到的启示,希望有助于中国和世界上其他国家早日走出金融危机的阴霾。
To cope with the financial crisis triggered by the subprime mortgage crisis and save the U.S. financial market, on October 3, 2008, the U.S. House of Representatives voted in a $ 700 billion “Emergency Economic Stabilization Act of 2008,” which set out a plan to save the U.S. financial market Series of measures, of which 132 requires the Securities and Exchange Commission (hereinafter referred to as the SEC) without prejudice to the public and investors to consider suspending the use of fair value accounting standards, that is, to suspend the “FASB Circular 157” (Hereinafter referred to as SFAS157). October 15, the EU formally decided in the third quarter, financial institutions will stop the fair value accounting standards, instead of using cost estimates. This article analyzes the meaning and function of fair value and the impact of fair value on the financial crisis. Finally, it gives some enlightenments China should hoped for, hoping to help China and other countries in the world get out of the shadow of the financial crisis as soon as possible.