后金融危机时期的公允价值会计

Fair Value Accounting in Post Financial Crisis Period

金融危机引发了人们对公允价值会计的研究热潮,虽然公允价值会计存在一定的不足之处,但在世界经济逐步回暖的后金融危机时期。历史成本会计仍然无法取代公允价值会计的地位。为此,比较了历史成本会计与公允价值会计在后金融危机时期对经济的不同影响,并基于顺周期效应理论分析了公允价值会计对当前经济回升的推动作用。公允价值会计是会计发展的趋势,未来应用中,中国应正确认识并引导其合理发展。

The outbreak of the financial crisis has triggered a vigorous study of fair value accounting.In spite of some inadequacies for fair value accounting,historical cost accounting still can′t replace fair value accounting especially in the post financial crisis period when the world economy gets warm again gradually.This paper compares the diverse impacts of historical cost accounting and fair value accounting on economy in the post financial crisis period,and then analyzes the promoting role of the fair value accounting in the recovery of current economy.It is held that as fair value accounting marks the tendency for accounting development,China has to correctly recognize and guide its rational development in the future application.