全球经济危机中的财务与会计问题研究.docVIP

金融危机中的财务与会计问题研究 摘 要 对于财务与会计问题，我国目前有着较多的计量方式，而在这些计量属性中，公允价值有着较广泛的使用。当前，全国正面临金融危机的轰炸，各种计量方式也逐渐暴露出自身的缺陷，公允价值计量也不例外，为了更好的解决金融危机，需要明确公允价值计量自身存在的缺陷，不断的改进与弥补。因此，我们需要正确认识在市场运行的过程中，市场与会计准则之间所存在的联系与问题，制定合适且相关的会计准则，进而促进市场经济的发展。 在这篇文章中，笔者针对这一课题背景，就公允价值为研究对象，以其定义以及获得的各个等级，包括在金融危机发生的整个过程中，由于使用公允价值所引发的各个问题，例如国际社会对它的怀疑以及回应，和自身的角色对于金融危机所起到的负面效果等等。在这些现存问题中，我们最重视的就是，从金融危机的发生与应对，对于公允价值在会计方面的研究与使用，获得了什么启示。 【关键词】金融危机；公允价值；会计；启示 Abstract For the financial and accounting issues, our country now has more measurement methods, and in these measurement attributes, the fair value has a more extensive use. At present, the whole country is facing the bombing of the financial crisis. Various measurement methods gradually reveal their own defects. The measurement of fair value is no exception. In order to solve the financial crisis better, it needs to clarify the defects of fair value measurement and make continuous improvement With make up. Therefore, we need to correctly understand the links and problems existing between the market and accounting standards in the process of market operation, formulate appropriate and relevant accounting standards, and then promote the development of market economy. In this article, I deal with the background of the subject, on fair value as the research object, with its definition and obtained by the various levels, including the financial crisis occurred in the whole process, due to the use of fair value caused by various problems, such as The international communitys suspicion and response to it, and the negative effects of its own role on the financial crisis. Among these existing problems, our most important point is that from the occurrence and response of the financial crisis, what are the implications for the study and use of fair value in accounting? Keywords: Financial crisis; fair value; accounting; enlightenment 目 录 TOC \o 1-2 \h \z \u 一、引言 1 二、公允价值的定义以及获取等级 1 三、公允价值应用对于金融危机的影响分析 2 （一）金融危机爆发对公允价值计量的质疑及国际社会回应分析 2 （二）公允价值在金融危