后危机时代公允价值的改革与重塑.doc

后危机时代公允价值会计的改革与重塑 摘 要 公允价值自从诞生以来始终是一个有争议的话题，随着2008年美国次贷危机演化为全球性的经济危机，并又虚拟经济向实体经济渗透，人们对公允价值的争论越来越多，甚至在金融界和会计界之间引发了一场公允价值计量优劣与存废的激烈论战。应当承认当前会计准则对金融危机的推动作用，不是公允价值会计的经济内涵和运用基础出现了问题，而是对公允价值会计的操作出现了问题。在此背景下提出了后危机时代公允价值会计的改革与重塑。 公允价值的应运要求是在一个活跃的、完全竞争的市场条件下进行的，要求参加交易的双方在自愿的原则上充分了解市场情况，尽可能地缩小信息不对称的程度。而且交易时交易双方都已经将各种交易的风险因素考虑在内，并据此确定交易价格。但在我国，还没有形成完全开放的市场体系，资源在市场上的自由流动仍存在较大的限制，不同市场上反映出来的市场信息不一致；部分市场仍然处于垄断状态，竞争不充分，其资源价格不能反映市场的公允性；政府对市场的干预现象仍旧存在，致使资源的价格往往难以真实反映其价值，绝大多数资产的公允价值难以获得。针对目前我国的市场环境与公允价值应运的现状以及存在的问题，我国公允价值应如何发展，这场争论又给我们带来什么启示呢？本文将一一作以介绍。 关键词：金融危机，公允价值，对策建议 ABSTRACT Since the inception of fair value is always a controversial topic, with the U.S. subprime mortgage crisis in 2008 evolved into a global economic crisis and further penetration of the virtual economy to the real economy, people are more and more controversy over the fair value, even in between the financial sector and the accounting profession has led to a fair value and the abolition of the merits of intense debate. Current accounting standards should be recognized role in promoting the financial crisis, not fair value accounting basis of the economic meaning and the use of a problem, but the operation of fair value accounting problems. In this context, the post-crisis era proposed fair value accounting reform and rebuild. Requirements of the fair value should be shipped in an active, fully competitive market conditions, and asked to participate in a voluntary transaction between the parties to fully understand the principles of market conditions, as much as possible to reduce the information asymmetry. Parties to the transaction and the transaction will be various types of transactions have taken into account risk factors, and accordingly determine the transaction price. But in our country is not yet completely open market system, resources flow freely on the market there are still major constraints, reflected on the different markets of market information is inconsistent; part of the market is still in