（毕业论文设计）-公允价值会计顺周期效应的利弊及改进策略（学术精品）.docVIP

第 PAGE 7 页 (共 NUMPAGES 8 页) 公允价值会计顺周期效应的利弊及改进策略 中文摘要：2007年8月始于美国的次贷危机在2008年9月雷曼兄弟倒闭后，引发了百年一遇的全球性金融危机。金融学家指责对公司资产、尤其是金融资产采用公允价值进行计量是美国发生金融危机的根本原因；而会计学家则认为美国的金融创新过度和金融监管乏力才是导致美国此次金融危机的罪魁祸首，公允价值只是一种计量属性，它只不过是把企业当前的财务状况真实、透明地反映出来，这正是它的职责所在。因此触发了会计界、金融界和相关监管机构对公允价值会计空前激烈的争论。现有的研究文献中很少有人在自己专业以外的学科对该问题进行分析，本文拟从金融学中顺周期理论的视角论述国内外公允价值会计的研究现状，公允价值会计顺周期效应的概念和特征以及它与金融危机的关系等。最后针对导致此次金融危机发生的原因以及公允价值会计在金融危机中暴露出的缺陷和漏洞提出了一些可行性的建议。 关键词：公允价值会计，顺周期效应，金融危机。 Pro-cyclical effects of fair value accounting of the pros and cons and Improvement Strategy Niki (College of Management, Tianjin Normal University) Abstract:: In August 2007, Subprime crisis which began in American, triggered the global financial crisis after the collapse of Lehman Brothers in September 2008. Financiers accused that the companys assets, especially financial assets at fair value measurement is the United States on the root causes of the financial crisis; While the accounting scholars think that the United States over financial innovation and financial supervision is weak leading to the culprit of the financial crisis the United States, fair value accounting is only a kind of measurement attribute, it is just truly and transparently reflects the current financial situation of enterprises and this is where its responsibilities lies. This triggers unprecedented heated debate on fair value accounting among the accounting, financial and regulatory bodies. Few existing studies outside their own professional disciplines to analyze the problem, This paper from the Finance Perspective discusses the cyclical fair value accounting of domestic and international situation of fair value accounting the cyclical effects of fair value accounting concepts and features as well as its relationship with the financial crisis and so on . Finally, this text put out some feasible suggestions against the rea