文档介绍：河北大学
硕士学位论文
后金融危机时代公允价值改革的探讨
姓名:张春玲
申请学位级别:硕士
专业:会计学
指导教师:孟永峰
2011-06
摘要
摘要
金融危机引发了金融界和会计学界对公允价值的存废问题的激烈论战。虽然现在这
场论战似乎尘埃落定,对公允价值在金融危机中的角色和作用也有定论,但公允价值在
金融危机中暴露出来的缺陷的确是不容忽视的。公允价值与金融危机的关系及后金融危
机时代公允价值的改革是目前会计学术界、实务界和相关部门和组织关注和争论的焦点
问题。
本文绪论部分再一次回顾了金融危机的发生、发展,对其原因进行了分析,简单归
纳了经济危机对我国的经济影响,明确指出公允价值远非完美,后金融危机时代公允价
值的改革是各种利益集团长期博弈的过程。文献综述部分对公允价值相关的会计目标、
会计信息质量特征及公允价值的定义和本质、公允价值的其他理论研究方向进行了梳
理,对金融危机前后国内学者对公允价值相关理论问题的研究成果进行了简单归纳。本
文还在阐述了公允价值的发展历史及应用现状,对公允价值与金融危机的关系和公允价
值在此次金融危机中所起的作用及作用机理进行了总结,对金融危机暴露出的公允价值
的缺陷进行了三个层次的剖析。本文尝试对后金融危机时代进行了定义及特点分析,并
指出后金融危机时代公允价值改革的困难不是技术层面的,而是方向和观念等理论层面
的问题。本文最后对公允价值的有效市场假设的必要性提出了质疑,还指出改变公众对
公允价值的认识和调整财务报表对相关信息的披露有助于提高会计信息的透明度和有
用性。
关键词后金融危机时代公允价值计量模式市场价值
I
Abstract
Abstract
The financial crisis has given rise to the argument between the authorities of finance and
accounting areas on the existence of fair value. Although the dust of the fight seemed fading
now and there were some certain conclusions on the fair value’s role during the financial
crisis period, but it is not negligible of the fair value’s defects. The study on the relationship
between fair value and financial crisis and the reformation of fair value after crisis were
ing the focuses of accounting, financial departments and anizations, etc.
This thesis reviews the occurrence and development of the financial crisis once again,
analyses the reasons, and sums up the economic impact of it. In the essay I indicate explicitly
that fair value is not perfect, and the fair value reformation in the past financial crisis period is
a long game playing procedure among all kinds of the interest groups. The summarize
documents part narrates the accounting object, quality characteristics of accounting
information, the definition and nature of fair value, and some other relevant theoretical
research areas, then sums up the relevant research achievements of native scholars. In the
following section, I state the utiliza