缘起于金融危机的公允价值会计争论之探——兼以金融机构的视角

Making Sense of FVA Debate Caused by Financial Crisis:Give Consideration from Perspective of Financial Institutions

此次全球金融危机引起的对公允价值会计的强烈争论对公允价值来说是一个挑战,其关乎到公允价值能否继续使用及推广。回顾已有的研究对公允价值的理解,可以看出公允价值会计的许多争论是源于对公允价值的概念及其目的的混淆。在金融危机发生的情况下,对盯市会计①存在的问题的关注可以理解,但是会计准则中规定的所用的公允价值会计并不只是由盯市会计方法确定,将这种关注同样施加给公允价值会计是否合理,还有待于实证检验。虽然公允价值会计与金融危机的关系并不清楚,可公允价值会计在实施中存在的问题也是导致争论的因素。分析银行等金融机构对公允价值会计的态度,可以从另一个角度给出对公允价值会计争论的理解。

The financial crisis has led to a debate about FVA,which is a challenge for FVA.To make sense of the debate caused by the global financial crisis,this article analyzes several perspectives as follows.First,there exist controversy results from confusion about conception of FVA.Second,while there are legitimate concerns about marking to market in times of financial crisis,it is less clear that these problems apply to FVA as stipulated by accounting standards.Third,although it is less clear about the relations between FVA and financial crisis,the problems in implementation of FVA assisted the debate.Fourth,this article analyzes the FVA debate from the perspectives of financial institutes.At last,several ways for future research are pointed out.