基于美国金融危机的公允价值问题研究

A Study on the Fair Value:Based on the US Financial Crisis

眼下金融海啸正在疯狂地吞噬着华尔街,也在猛烈地撞击着全球会计人的心。曾被称为"代表未来计量方向"的公允价值,一夜之间成为众矢之的。第157号财务会计准则公告(SFAS157)提及的"公允价值",缘何为人诟病,在华尔街掀起轩然大波?它是危机真正的罪魁祸首,还是华尔街银行家们选择的一只代罪羔羊?"以市值计价"会计准则将何去何从?本文对此进行了探讨。

At present while the financial tsunami is swallowing the Wall Street, it is also bumping the heart of global accountants. The fair value, which was called ＂the delegate of measurement direction in the future＂, became the target of public criticism overnight. Why is the fair value, which is embodied in the 157th Statement of Financial Accounting Standards, criticized by the public and how has it caused a great turmoil in the Wall Street？ Is it the genuine chief criminal of the Crisis in Subprime mortgage or the scapegoat chosen by the Wall Street bankers？ Where will the ＂Mark-to-Market＂ accounting standard go？ This article discusses these issues.