金融危机下的公允价值计量研究——基于金融危机前后金融类上市公司公允价值项目的统计分析

Research on Fair Value Measurement under Financial Crisis——Based on the Statistical Analysis of the Fair Value Measurement of Listed Financial Companies around the Financial Crisis

以我国32家金融类上市企业为例,对其利润表和资产负债表中与公允价值相关的项目进行分析,结论是公允价值的运用为大势所趋,虽然金融危机暴露出了它的一些缺点,但不应废除,且对其进行改革也势在必行。从长期考虑应从准则层面规范公允价值的确认、计量和列报;短期内应解决我国当前历史成本与公允价值并存的矛盾。

Taking all of our 32 public financial enterprises as example,the paper analyzes some items about fair value in income statement and balance sheets.The results support that using fair value is the trend.Though financial crisis exposed some shortcomings of fair value,we must reform for fair value instead of abolishing fair value.In addition,this paper puts forward some long term and short term suggestions of fair value.