金融稳定性与公允价值会计准则的优化——基于动态减值准备的思考被引量：41

Financial stability and optimization of Fair Value Accounting:A Dynamic Provision Perspective

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摘要次贷危机背景下,对金融机构使用公允价值会计的讨论越来越多。支持者认为市场价格是资产机制的最有效估计;反对者则认为在危机时期,市场价格不是价值的最优体现,反而会导致更为严重的信息误导和顺周期效应。本文从动态减值准备的角度分析了银行等金融机构的公允价值计量优化,认为动态减值准备有助于提升信息透明度和减缓顺周期效应。 To examine the relationship between valuation and pro-cyclicality and to identify some solutions to the perverse interaction of the two,the article discusses the advantages of fair value and its limitations,stressing in particular some of the most relevant ones which have emerged during the current financial turmoil.In addition,it puts forward some ideas that might contribute to improving fair value:the use of dynamic provisions.It is argued that they can not only improve fair value accounting but also lessen financial pro-cyclicality.

作者徐晟

机构地区中南财经政法大学金融学院

出处《会计研究》 CSSCI 北大核心 2009年第5期14-19,共6页 Accounting Research

关键词公允价值动态减值准备金融稳定

分类号 F830 [经济管理—金融学] F233 [经济管理—会计学] F224 [经济管理—国民经济]

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