金融风暴的反思对会计准则的思考.docVIP

金融风暴的反思——对会计准则的思考 ［夺商要］随着美国次贷危机影响的不断扩人，全世界都在金融危机的影响下遭受不同程 度的打击，好多领域就像洪水决堤，一泻千里。在这场金融风暴中，会计准则被一些专 业人士推上Y金融危机罪魁祸首的地位。木文从“会计准则”的角度出发，对金融危机 进行了分析，从而提出我国应如何利用会计准则应对金融危机。首先，本文闹述了此次 金融危机的概况；其次，说明了会计准则在金融危机屮所扮演的角色；再次，着重从欧、 美、口三个经济体出发介绍了他们应对这次金融危机的相关措施；最￡；?，从这次金融危 机中各国的应对措施为借鉴，作为新兴国家的中国应该如何利用会计准则应对金融危 机。 ［关键词］金融风暴会计准则技术规范观经济后果观 Reflection on the financial crisis - Thinking of accounting standards Abstract】 As the United States subprime mortgage crisis continues to expand，under the impact of financial crisis all over the world suffer from different degrees of combat, a lot like floods burst its banks in the field, in a rush. In this financial turmoil, accounting standards are pushing some professionals of the financial crisis on the culprit. This article from accounting standards perspective，the analysis of the financial crisis has been, so that should be how to use accounting in response to the financial crisis in China. First，this article explained has this financial crisis of overview; second, description has accounting guidelines in financial crisis in the by played of role; again，focused on from Europe, and us, and day three a economic body start describes has they should this financial crisis of related measures; last, from this financial crisis in the States of should measures for reference, as emerging national of China should how using accounting guidelines should financial crisis. [Key words] Financial crisis Accounting standards Technical specification view Economic consequences of the concept 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark2 \o Current Document \h 引言 1 -＞金融危机的概况 1 HYPERLINK \l bookmark4 \o Current Document \h （一） 金融危机的原因 1 HYPERLINK \l bookmark6 \o Current Document \h （二） 金融危机的表现 2 HYPERLINK \l bookmark7 \o Current Document \h （三） 金融危机的危害 2 HYPERLINK \l bookmark8 \o Current Document \h 二、 金融危机中的会计准则的角色 3 HYPERLINK \l bookmark9 \o Current Document \h （一） 会计准则不是金融危机的罪魁祸首 3 HYPERLINK \l bookmark10 \o Current Document \h （二） 会计准则是金融危机的“替罪羊” 4 HYPE