公允价值会计影响报表权益资本途径的理论与实证分析

Theory & Practice Analysis on Fair Value Accounting's Affection of Balance Sheet Equity Capital Approach

报告实体资产和负债的公允价值变动,影响权益数额的变动,权益数额变动触发监管资本、资信评级、杠杆化以及去杠杆化、担保品价值的变动等,而这影响到报告实体对资产负债表的管理。文章分析了影响权益变动的渠道,以及危机中各渠道对权益影响的具体数额及比例,发现公允价值计价的变动对危机的作用,既不是中性的信息传递的"信使",也不是危机的最主要的根源。这有助于相关政策的制定以应对危机和其后会计制度的发展完善。

The changes of report entity assets and debt＇s fair value can influence the changes of rights amount,which can lead to the changes of many aspects and then affect the report entities＇ management for balance sheet.This paper analyses the affection of channel of entity fluctuation with the concrete amount and proportion of every channel for entity affection in crisis.It is found that the crisis＇s effect from the change of substance of fair value is not the neural messenger for information transmission or the main origin of crisis.This discovery will offer valuable reference for the related policy making and improving the development of accounting system.