公允价值放大性危害的层次划分与对策探析

Level Classification and Countermeasures of Sound Value of the Amplification Hazard

公允价值虚拟性放大作用的整个体系可分为三个层次,分别是微观层面的公允价值变动损益的虚拟性,即采用公允价值计量的资产越具有重要性,则其隐含的虚拟性就越强,从而越不可靠;还有是中观层面的公允价值的乘数效应、宏观层面的公允价值的顺周期效应。我国应明确规定不得以持有损益视同已实现损益进入利润分配,以防止虚拟性危害;改变权益法的程序方法以减少乘数效应危害;充分运用谨慎性等会计手段,形成一定的逆周期效应,以减少顺周期效应危害。

The sound value of virtual enlargement can be divided into three levels, respectively, the fictitiousness in micro-level changes of sound value gains and losses, namely the more important the assets measured by sound value, the more virtuality it implies, and thus more reliable; the medium level in the sound value of the multiplier effect, the macro level of the sound value of the procyclicality effect. China should stipulate that holding gains or losses shall not be deemed to have realize profit and loss into profit distribution, in order to prevent virtual hazard; change law of rights and interests of the procedures and methods to reduce the multiplier effect harm; make full use of accounting means as prudence etc., with the formation of certain counter-cyclical effect, to reduce the orocvelicalitv effect harm.