对公允价值的质疑——缘于金融风暴及会计信息可靠性降低的忧虑

A Challenge to the Fair Value——Due to the Worries of the Financial Turmoil and the Reducing Reliability of Accounting Information

美国次贷危机、"两房"危机及金融风暴的次第爆发,暴露出了公允价值在理论上和实践上的诸多缺陷,使公允价值计价成为争论的核心。在此期间,我国新会计准则体系引入了公允价值并开始在上市公司实施,公允价值的引入有合理的一面,但同时也产生了负面影响,降低了会计信息的可靠性,弱化了会计信息的功能。

The breaking out of subprime mortgage crisis,the 'two houses' crisis and the financial crisis one after another in U.S.A.has exposed many defects of fair value both in theory and in practice,so fair value has become the core of argument.In the meantime,our new system of accounting standards has introduced the fair value and it is brought into effect in the listed companies.The introduction of fair value has a reasonable side,but it also has negative impacts,for example,it can reduce the reliability of accounting information and weaken the function of accounting information.