后金融危机时代公允价值完善之探讨论文.docVIP

后金融危机时代公允价值完善之探讨 摘要 2007年的一场金融危机使公允价值成为了会计界乃至经济金融界的焦点。在这次危机中，我们看到了公允价值计量运用中的优缺点和未来发展的潜力。本文从金融危机入手，就金融危机与公允价值的关系进行探析，认为公允价值并非金融危机的罪魁祸首，分析了公允价值对金融稳定产生影响的原因，并对公允价值理论与实务的不足之处进行了探讨。在后金融危机时代就完善公允价值相关理论，明确公允价值其前景进行了探讨，并对金融企业该如何注重金融创新与公允价值的协调；如何完善公允价值会计理论与实务；如何对公允价值的保障体系进行完善提出相关建议。 关键词：公允价值；金融危机；完善 THE DISCUSS OF THE IMPROVEMENT ABOUT THE FAIR VALUE AFTER THE FINANCIAL CRISIS ABSTRACT The financial crisis in 2007 has made fair value became the focus of accounting field and even finance. In this crisis, we saw the advantages and disadvantages of fair value measurement in its application and the potential in future development. This article starts from the financial crisis, then analyses the relationship between the financial crisis and the fair value, considering that the fair value is not the arch-criminal of financial crisis. And then analyses the reasons, which the fair value have an impact on the financial stability. Furthermore, the fair value of the theory and practice of the inadequacies of were discussed. In the post-financial crisis era of perfect fair value theory, clear the fair value of its prospects were discussed, and financial enterprises how to focus on the coordination of financial innovation and fair value; how to improve fair value accounting theory and practice; how to fair value security system, improve the relevant recommendations. Key words: fair value; financial crisis; improvement 目录 1 绪论…………………………………………………………………………………1 1.1选题背景及目的……………………………………………………………......1 1.1.1 选题背景…………………………………………………………………1 1.1.2 选题意义…………………………………………………………………1 1.2 国内外研究现状……………………………………………………………….2 1.3 论文主要内容及构成………………………………………………………….2 1.4 论文研究方法………………………………………………………………….3 2 公允价值的理论基础………………………………………………………..……..4 2.1 公允价值的定义及特征……………………………………………………….4 2.1.1 公允价值的定义……………………………………………………..…4 2.1.2 公允价值的特征………………………………………………………..4 2.2 公允价值的层级……………………………………………………………….5 3 金融危机引发对公允价值的思考…………………………………….…..……….7 3.1 金融危机中公允价值角色的思考…………………………………………….7 3.1.1 公允价值并非金融危机的罪