公允价值会计不应成为金融危机的替罪羊

摘要

Since the 2008 financial crisis,criticism about fair value accounting has always been there.Howev-er,fair value accounting contributes little to the eruption of the financial crisis,on the contrary,it unintendedly pre-vents the deterioration of the financial crisis.It is meaningless to let fair value accounting be the scapegoat.The dis-advantage of fair value accounting can not be denied,but it is also not wise to dispose fair value accounting.It is meaningful to improve the limitation of fair value accounting while keeping the advantage of it.%2008年金融危机爆发后，对公允价值会计的批评不绝于耳。然而分析表明，公允价值会计不但对于2008年金融危机的“贡献度”有限，相反还起到了抑制金融危机恶化的作用。忽略导致金融危机爆发的核心因素，把“罪责”强加于公允价值会计是避重就轻，舍本逐末。不能否认公允价值会计存在“盯模”等不完善的制度缺陷，但是一味否定公允价值会计也不是明智的选择。最大限度发挥公允价值会计的优势，改进其劣势，应是金融危机爆发后完善会计准则的应有之义。