金融工具的公允价值计量问题及对策

伴随金融衍生工具的不断创新和大量使用,公允价值会计计量开始取代历史成本计量成为金融工具的主要计量方式。在当前这场史无前例的国际金融危机中,原本作为防范金融风险利器的公允价值会计准则却被美国银行界认为是次贷危机严重恶化的根源之一。针对公允价值计量的客观性和主观性的双重属性,应通过加强风险教育,提高估值技术和模型风险监管,完善公允价值信息披露机制等方法,减少公允价值计量中的风险。

The Issues of Fair Value Measurement on Financial Instruments and Countermeasures

Along with the increasing innovation and wide use of financial derivative instruments, the fair value accounting measurement which begins to take the place of history cost measurement has become the main measurement method of financial instruments. Currently, in the unprecedented international financial crisis, the fair value accounting standards, originally as an edge tool to guard against financial risks, is considered by the U.S. banking sector as one of the root causes of serious deterioration in the su...