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2006年9月19日,美国财务报告准则委员会(FASB)在其第157号《公允价值计量》中为公允价值的计量确立了相对完整的框架。历史恰好在这个时候出现了拐点,一场百年不遇的金融危机随后悄然开始了。因此,一些学者认为,现行的会计信息披露制度存在问题,公允价值的计量方法就是导致此次危机的一个重要因素。于是,国会议员曾联名写信要求暂停使用公允价值计量。本文认为,美国金融危机的爆发包含了周期性与制度性两方面的因素,制度是为经济发展服务的。因此,改革会计信息披露制度是不可避免的选择。主要包括:加强相关法律对公允价值的规范;建立多元化的会计信息披露体系,分类实施会计信息披露方法;细化公允价值的操作;建立与公允价值计量相适应的监督管理体系;公允价值计量需要有负责任的中介机构;向公众提供公正可靠、对称的信息,包括时点问题、暂时性与非暂时性问题。
On September 19, 2006, the U.S. Financial Reporting Standards Board (FASB) established a relatively complete framework for the measurement of fair value in its No. 157 “Fair Value Measurement.” History happened at this time just the turning point, a rare financial crisis then quietly began. Therefore, some scholars think that the existing accounting information disclosure system has some problems. The measurement of fair value is an important factor leading to the crisis. As a result, members of parliament have jointly wrote a letter requesting the suspension of the use of fair value measurement. This paper argues that the outbreak of the U.S. financial crisis contains both periodic and institutional factors, and the system serves economic development. Therefore, the reform of accounting information disclosure system is an inevitable choice. Mainly include: to strengthen the relevant laws and regulations on the fair value of the standard; to establish a wide range of accounting information disclosure system, the implementation of accounting information disclosure methods; refinement of the fair value of the operation; establish fair value measurement to adapt to the supervision and management system; fair value measurement A responsible intermediary is needed; impartial and reliable, symmetrical information is provided to the public, including timing issues, temporary and non-temporary issues.