金融危机对公允价值计量的影响

Influence of Financial Crisis on Fair Value Measurement

金融危机引发了人们对公允价值计量模式的质疑,但争论的结果表明,虽然公允价值计量目前存在诸多弊端,但仍具备存在的合理性。为应对金融危机,美国和欧盟对公允价值会计准则进行了修订。在这方面对我国的启示是:改进公允价值会计不应否定其科学内涵,而应建立有效机制,以调整非正常、非有效市场下确定公允价值的操作方式。同时,应及时采取有效对策,着重关注公允价值计量的发展趋势及有关会计规定和相适应的市场环境,在完善会计准则时要考虑国情和经济环境等因素,特别要选择合理的会计计量属性,使公允价值计量更加合理和规范。

The pubLic begin to question measurement modal of fair value due to financial crisis. But the argument shows that although there are many disadvantages, this model is rational to some extent. To deal with financial crisis, the United States and the European U- nion revise the accounting standards of fair value. Its enlightenment to China is that, to improve fair value accounting, we should not deny its scientific connotation, but build effective mechanism to adjust and determine operating method of fair value in an abnormal and ineffective market. At the same time, we should take effective strategy to concern development trend of fair value measurement, relevant accounting regulations and market environment, consider national conditions and economic environment when improving accounting standards, especially choose proper accounting measurement attribute, and make fair value measurement more reasonable and normative.