浅谈金融危机和会计规范.docVIP

内容摘要: 赋予会计规范变迁生命力的是资本市场的发展，规范变迁的动力则是重大经济事件，特别是金融危机的发生。本文在简要的介绍了金融危机和会计规范之后，通过对会计规范具有影响的金融危机的回顾，得出了一些有益的启示：需要客观看待会计准则在经济危机中的作用，在危机中发现会计规范的缺陷，并构建更严密的会计概念框架以使财务信息无偏差地反映经济现实。全球性金融危机与“倒金字塔”经济结构直接相关，位于顶端的金融期货和衍生金融工具等虚拟经济成分过大，金融企业运作不规范，风险控制不力是不争的现实。金融危机风险控制依赖于健全有效的金融规范，其规范的搭建和实施需要配套的会计在后金融时代，审慎政策成为控制风险的主要手段，其微观目标为个别银行的经营危机救助、投资者和存款人的保护；宏观目标为防止金融体系整体危机和降低经济社会成本。审慎政策目标的达成，需要金融规范与会计规范的匹配与“融合”，进一步缩小公允价值会计应用范围、减少可选择性等提高财务信息质量的会计规范改革应先行。: 金融危机 会计规范审慎政策Abstract：Changes in accounting standards to give vitality to the development of capital marketschanges in the power specification is a major economic events, especially the financial crisis. In this paper, a brief introduction to the financial crisis and accounting standards, the adoption of accounting standards have an impact on the financial crisis, review, draw some useful lessons: the need for an objective look at the accounting standards in the role of the economic crisis, the crisis is found in the accounting standards defects, and build a more rigorous accounting conceptual framework to make unbiased financial information to reflect economic reality. Global financial crisis and the inverted pyramid is directly related to the economic structure, at the top of the financial futures and other derivative financial instruments, components of the virtual economy is too large, the financial business operations are not standardized, risk control is an indisputable reality. Financial crisis depends on a sound and effective risk control, financial norms, the norms and structures supporting the implementation of accounting standards required. In the post financial times, prudent risk policy has become the primary means of control, the micro-target individual banks business crisis relief, protection of investors and depositors; macro-objectives in order to prevent the financial system crisis and reduce the overall economic and social costs. Carefully to achieve policy objectives, financial regulation and accounting standards need to ma