全球金融危机背景下对公允价值的理性思考

Reasonable Considerations for the Responsibilities and Countermeasures about the Fair Value from the Current Financial Crisis

面对当前的全球金融危机,公允价值备受指责,如美国共和党总统候选人麦凯恩曾公开指责:"公允价值的会计准则加速了金融危机。"但是,公允价值计量属性难道就真的是罪魁祸首而活该成为危机的替罪羊吗?公允价值计量能够提高财务信息相关性质量要求,而目前的危机是众多因素造成的结果,尽管公允价值的可靠性还有待提高,但是可以通过进一步完善公允价值计量方法和披露准则,并加强监管来继续推动公允价值计量属性的发展。

In the face of the current financial crisis,fair value has been accused of seriously.The United States Republican presidential candidate John McCain has publicly accused:"fair value accounting accelerated the financial crisis."However, is the fair value accounting really the culprit of this crisis?The fair value measurement can improve the quality of accounting information,and this crisis is a result of many factors.Although the reliability of fair value needs to improve,it is feasible to continue to push the development of fair value by the means of further perfecting the fair value measurement methods and strengthening financial information disclosure and supervision.