| 金融危机"浪尖"上的公允价值思考 |
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| 引用本文： | 张金若,连竑彬,胡梦云.金融危机"浪尖"上的公允价值思考[J].重庆大学学报(社会科学版),2010,16(1):65-71. |
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| 作者姓名： | 张金若 连竑彬 胡梦云 |
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| 作者单位： | 重庆大学,经济与工商管理学院,重庆,400044;中国建设银行厦门分行,福建,厦门,361005 |
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| 基金项目： | 国家自然科学基金面上项目“公允价值、行为异化与经济后果”(70972055/G0206) |
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| 摘 要： | 2007年美国爆发的次贷危机已经严重影响了世界各国的实体经济。金融机构在继续采用公允价值对金融资产和负债进行会计处理时将产生巨额亏损。为此,危机的爆发使得公允价值成为众矢之的。那么,公允价值是不是延伸金融危机影响的催化剂呢?金融工具的发展催生了公允价值的广泛应用,但金融危机是否会扼杀了公允价值呢?文章对这个问题展开了探讨。
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| 关 键 词： | 金融危机 公允价值 如实反映 |
| 收稿时间： | 4/5/2009 12:00:00 AM |
Considering on Fair Value under Financial Crisis |
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| ZHANG Jin ruo,HU Meng yun and LIANG Hong bin.Considering on Fair Value under Financial Crisis[J].Journal of Chongqing University(Social Sciences Edition),2010,16(1):65-71. |
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| Authors: | ZHANG Jin ruo HU Meng yun and LIANG Hong bin |
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| Institution: | 1.College of Economics and Business Adminstration;Chongqing University;Chongqing 400044;P.R.China;2.Xiamen Branch of China Construction Bank;Xiamen 361005;P.R.China |
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| Abstract: | Subprime-crisis which burst upon in America has produced badly influence on the real economy in the world. Financial servicing units will show large number of loss in the financial statement if they continue to deal with financial assets and liabilities in fair value. Under this condition,many related bodies have begun to attack on fair value.However,does fair value act as activator of the spread of financial crisis? The development of financial products has boosted the use of fair value. Will the financial... |
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| Keywords: | financial crisis fair value reflect faithfully |
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