金融危机背景下完善公允价值会计的对策建议

Countermeasures for Perfecting Fair Value Accounting in the Context of Financial Crisis

由金融危机所引发的支持和反对公允价值会计的激烈争论,已经对公允价值会计的未来发展以及将其推广到其他领域的进程带来了挑战。由于历史成本会计的缺陷,它不可能成为公允价值会计的替代。因此,可以通过完善现行会计制度,配合其他方法来减少公允价值会计制度所带来的问题,主要包括以下措施:提升估值技术的可靠性,建立逆周期的准备金制度,解决准则执行中存在的诸如部分准则过于复杂、针对性披露较少、面临的诉讼风险等问题。

The fierce debate being on or against fair value accounting,triggered by financial crisis,has brought challenges for the further development of fair value accounting and its extension to other areas.Owing to historical deficiencies,cost accounting can not become a substitute for fair value accounting.Therefore,problems brought about by fair value accounting system can be decreased by improving the existing accounting system in conjunction with other methods,mainly including the following measures： raising the reliability of valuation techniques,establishment of counter-cyclical reserve system,resolving such existing problems during implementation of the accounting principles as some principles being too complex,less corresponding disclosure,the risks of litigation,etc.