文献类型：期刊文献

中文题名：公允价值计量新动态及启示:金融危机视角

英文题名：The Latest Development of Fair Value Measurement and Enlightenment:From the Pespective of Financial Crisis

作者：赵彦锋[1,2]

第一作者：赵彦锋

机构：[1]中南财经政法大学会计学院;[2]河南财经学院会计学院

第一机构：中南财经政法大学会计学院,湖北武汉430060

年份：2009

卷号：27

期号：3

起止页码：90-95

中文期刊名：郑州航空工业管理学院学报

外文期刊名：Journal of Zhengzhou Institute of Aeronautical Industry Management

基金：教育部"国际金融危机应对研究"应急课题(2009JYJR041);教育部人文社科规划项目(08JA630088)

语种：中文

中文关键词：公允价值;金融危机;金融监管

外文关键词：fair value ; financial crisis ; finacial regulation

摘要：在当前金融危机蔓延的背景下,澄清公允价值与金融危机的关系,解析国际应对公允价值计量的对策,对于厘清我国公允价值研究思路、推广公允价值应用具有重要意义。公允价值计量只是暴露金融危机的指示器,不是金融危机的祸首,我国必须坚持公允价值计量方向不动摇。提高公允价值信息的可靠性,必须从把握可靠性、提升计量技术和强化信息披露等方面,完善公允价值信息,维护金融稳定。
In the spread of current financial crisis, it is of great significance to clarify the the relationship between the fair value and financial crisis, and to analyse the response to the fair value measurement from related parties. From the analysis, we can clarify research ideas of fair value, and further to promote the application of fair value. Regarding the relationship between fair value and the financial crisis, the study concludes that fair value is only aimed to act as the financial crisis indicator, not the prime reason for the financial crisis. We insist clearly and unswervingly implementing fair value measurement. As to reliability of fair value information, this study proposes solutions from the following aspects grasping of essence of reliability, upgrading measuring technology and strengthening information disclosure to perfect fair value information, in order to safeguard financial stability.