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2008年美国次贷危机导致全球性的金融风暴。金融界纷纷指责资产的公允价值计量,要求停止使用公允价值。但会计界和经济界认为作为计量属性的公允价值只是金融危机的替罪羊。金融危机的发生公允价值有一定责任但不是罪责,且公允价值准则的不完美不应成为废止的理由。现今我国会计准则与国际趋同必须采用公允价值计量,这是与国际惯例接轨的必然要求,完善后的公允价值必成为今后会计计量模式的主流。
The 2008 subprime mortgage crisis in the United States led to the global financial crisis. The financial sector have accused the fair value of assets, requiring the cessation of the use of fair value. However, the accounting and economic circles consider the fair value as a measurement attribute only as a scapegoat for the financial crisis. The fair value of the financial crisis has some responsibility but not guilty, and the fair value of the imperfection should not become a grounds for repeal. At present, accounting standards and international convergence in our country must adopt fair value measurement, which is the inevitable requirement of international practice. The sound fair value will become the mainstream of accounting measurement mode in the future.