摘要
历次金融危机、监管理念的调整和公允价值会计的发展演进历程表明,应深入分析公允价值会计在此次危机中扮演的角色及其原因。公允价值会计顺周期效应的传导机制在于:现行监管模式缺陷和公允价值固有特性结合使得金融监管失效、信息不对称使得投资者未能有效识别和抵制风险。因此,应调整金融监管模式;增加公允价值会计信息披露内容,增强信息透明度;采用可视化的披露模式披露公允价值会计信息。
If we look at the evolution course of the three financial crises,the supervision philosophy and the fair value accounting,we can find that we should make an in-depth analysis of the role of fair value accounting in the crisis and its reason.The transmission mechanism of pro-cyclicality is as follows： financial supervision failure caused by the combination of defects in existing supervision model and the inherent characteristics of fair value,and investors＇ inability to identify and avoid risks caused by asymmetric information.Therefore,we put forward the following three suggestions： change the supervision approach,enhance the fair value accounting information disclosure and transparency,and take an interactive-visual method to disclose the fair value accounting information.
出处
《中国海洋大学学报（社会科学版）》
CSSCI
2011年第4期32-37,共6页
Journal of Ocean University of China(Social Sciences)
关键词
金融危机
监管理念
公允价值会计
顺周期效应
financial crisis
supervision philosophy
fair value accounting
pro-cyclicality
