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本文阐述了当前金融界与会计界围绕公允价值会计在金融危机中的功过是非展开大辩论的主要观点,指出公允价值存在的主要缺陷,该缺陷不仅在事实上放大了金融危机,而且基于公允价值的会计政策选择可能造成盈余管理。基于此,本文按照由宏观到微观、从内因到外因的思路,层层推进,环环相扣,提出公允价值会计的改进路径和方略,即顺应市场状况、完善公司治理、改进个人素质、充实参考数据、改进披露模式、提高审计水平。
This article expounds the main viewpoints that the financial circles and the accounting circles focus on the merits and demerits of the fair value accounting in the financial crisis and points out the main defects of the fair value that not only magnify the financial crisis in fact but also based on the fair The choice of accounting policy of value may result in earnings management. Based on this, according to macroscopical to microcosmic, from internal to external causes, this paper puts forward the improved route and strategy of fair value accounting, that is, to adapt to market conditions, improve corporate governance, improve personal qualities and enrich Reference data, improve the disclosure model, improve the audit level.