金融危机下公允价值应用探讨.doc

摘要:2006年我国财政部颁布新的《企业会计准则》，38个具体准则里有17个具体准则不同程度地运用了公允价值计量属性，标志着我国开始广泛使用公允价值计量模式。但2008年由美国次贷危机引发的全球性金融危机使得公允价值的应用受到部分美国金融界人士的质疑。

　　　本文对此展开探讨。第一章主要介绍了论文的的研究背景；第二章概述公允价值相关理论；第三章主要探讨公允价值是否恶化金融危机以及美国的解决方法；第四章为对此处争论的反思和建议，美国的办法不适用我国。第五章为我国应加强金融市场建设使公允价值有良好的应用环境。

　　　虽然在金融危机中公允价值的应用出现了问题，但是公允价值对金融资产的作用仍是无法取代的。解决公允价值在金融危机中遇到的问题，将会对公允价值会计的应用与发展具有很大的作用。

关键词： 金融危机；公允价值；应用探讨

Abstract:The Ministry of Finance promulgated the new Accounting Standard in 2006 in China. The new Accounting Standard has 38 specific criteria. There are 17 specific criteria use the fair value measurement model．That means the fair value measurement model has been more and more widely used in China. However, because of the global financial crisis caused by the United States sub-loan, some of the financial sectors make query about the fair value.

　　　Chapter one is the introduction of the research background、purpose and a sense. Chapter two is related theories of fair value。Chapter three mains talk about whether the fair value to degenerate the financial crisis and how the America solve this problem. Chapter four is the introspection and suggestion about this problem. China doesn’t adapt America’s method. Chapter five is suggest that China should make a good environment to apply the fair value.

　　　Though the fair value had problem in the financial crisis, but no one can instead of the fair value to measure the financial asset. The fair value has improved after work out the problem. The fair value still widely use in the world.

Key Words:  Financial crisis； Fair value； Applied research

　　　研究目的是通过这次研究，加深对公允价值的了解，思考如何让公允价值这一会计准则能在日常会计事物中得到更好的应用，在遇到价格极端偏离价值的特殊状况时，尤其实在金融危机时，如何才能用好公允价值这一会计准则。

　　　研究意义是通过吸取美国在这次金融危机下应用公允价值的经验和教训，加快我国公允价值会计的发展，提高我国会计人员对公允价值的理论水平和实践经验。