金融负债公允价值计量的经济后果和理论争鸣--关于资信状况变动的影响

The Economic Sequence and Theory Debate of Fair Value Measurement for Financial Liability

本文针对金融危机背景下,金融负债公允价值计量背离商业常识的财务现象展开研究。文章认为,将资信状况变动纳入金融负债公允价值计量的考虑因素,理论上逻辑合理,但现实操作中,只有对采用公允价值计量的资产和其所对应的负债同时考虑资信状况变化的影响,才能避免不恰当的经济后果;另外,资信状况的计量也存在困难。实证结果表明,我国上市公司财务报表没有发现资信状况变动对负债公允价值计量的影响。

In this paper, we study the f inancial phenomena that f inancial liability fair value measurement deviates from the business sense during the financial crisis. It is logical in theory that changes in credit conditions would be included in financial liabilities at fair value measurement consideration, but in the actual operation, some important factors need to be improved. Currently, financial liabilities are subsequently measured at amortized cost using, and should not consider the risk of changes in credit conditions. We found no influence of the changes in credit conditions onto financial liability fair value measurement after analyzing financial statements of listed companies in China.