公允价值曲折发展对我国银行业的启示

The Revelation of Fair Value for Banking in China

公允价值计量是重要的计量属性之一,它的运用产生的经济后果,一直是会计界广泛关注的热点。由次贷危机引发的全球金融危机,使得公允价值计量模式遭到了前所未有的质疑,向世人展示了公允价值计量的不足和缺陷,如何进行修正成为人们争议的焦点。中国银行业对采用公允价值计量是积极而谨慎的,在此次金融危机中独善其身,实现净利润的飞速增长。本文从公允价值计量的历史发展、变革、改进的角度,分析公允价值计量存在的现实缺陷及其对银行业的影响,以获取其对我国银行业的启示。

Fare value accounting（FVA） is an important instrument,which is always a widespread concern in accounting.The subprime crisis has spurred much finger-pointing at FVA.The deficiencies of FVA is shown in financial crisis.How to modify it for investors and regulatory authorities has been a bone of contention.Banks in China are active and prudential in using FVA.This paper tries to analyze deficiencies and influence of FVA with its history,innovation and improvement.And it also reveals future development for banking in China.