公允价值会计在当前的难题及应对措施（The current problems and Countermeasures of fair value accounting）.docVIP

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公允价值会计在当前的难题及应对措施（The current problems and Countermeasures of fair value accounting）.doc

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公允价值会计在当前的难题及应对措施（The current problems and Countermeasures of fair value accounting）

公允价值会计在当前的难题及应对措施（The current problems and Countermeasures of fair value accounting） The current problems and Countermeasures of fair value accounting 2010-12-14 10:45 painted Li Weibin Abstract: at present, fair value accounting is widely criticized in the world. In Chinas new accounting standards system, the use of fair value measurement has become a prominent feature, but there are still many problems in its reliability and operability. This paper analyzes the problems of fair value measurement and puts forward some countermeasures. [Keywords] fair value; reliability; operability Fair value accounting in the financial crisis, criticised the SEC, members of the international accounting standards board to allow financial institutions do not have the value of financial assets according to the current market price confirmation, re classification of financial assets to avoid the use of fair value accounting and other measures to ease the financial crisis. Although we cannot arch-criminal the financial crisis to fair value accounting, also should not be too much to discuss the negative influence of accounting in a big economic crisis from the perspective of economic consequences, but the financial crisis exposed at least the fair value accounting model is lack of effective mechanism to adjust the non normal, non fair value mode of operation this vulnerability in efficient market. Doubts about the reliability of fair value, the fear that fair value may cause severe fluctuations in profits and losses, and the difficulty in the operation of fair value, and the theory of fair value is still immature and perfect, there are still many disputes. In the face of the community to re-examine the requirements of fair value accounting model, the author believes that the connotation of fair value accounting is economic science, which is the basis of existence and development of decision useful accounting target, as long as the useful accounting target is still recognized, the basis