金融危机背景下中国公允价值会计运用的思考

Some reflections on the application of fair value accounting in China under the background of financial crisis

公允价值会计并不是导致银行等金融机构陷入危机的主要原因,只有继续实行公允价值会计准则才能真正地保护投资者的利益。应根据市场经济的成熟度,对公允价值会计的运用采取循序渐进方式,建立科学的内、外机制来保障公允价值计量的客观性,以达到公允价值会计的有效运用。

Fair value accounting was not the main cause that led banks into crisis,and only the practice of fair value accounting principles can really protect investors′ interest,while measures should be taken to improve it.In China,fair value accounting should be put into use gradually in accordance with the market maturity,and a scientific interior and exterior mechanism should be established to ensure the objectivity of the fair-value measurement so as to achieve the effective application of fair value accounting.