| 肖序,张颖①.公允价值会计顺周期性传导机制分析[J].,2010,11(6):42-45 |
| 公允价值会计顺周期性传导机制分析 |
| Research of Fair Value Periodicity of the Conduction Mechanism |
| 投稿时间：2010-11-05 |
| DOI： |
| 中文关键词: 公允价值会计 顺周期性 传导机制 |
| English Keywords:the pro-cyclicality of fair periodicity conduction mcchanism |
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| 中文摘要: |
| 在对金融危机分析和指责声中，公允价值会计顺周期性遭到广泛的批评，金融学家认为公允价值会计的顺周期性是此次危机的加剧因素,向市场传递了不稳定因子。基于此，文章分析了放大公允价值会计顺周期性的传导机制。研究表明：公允价值会计本身具有的顺周期性不足以引起市场大的波动，原因在于外在的传导机制把这种顺周期性放大，二者的结合使市场波动加剧，使公允价值会计遭到前所未有的批评和指责。 |
| English Summary: |
| In the financial crisis and the noise of the accused, the pro-cyclicality of fair value became the focus of attention. Financiers thought that the pro-cyclicality of fair value amplied the financial crisis.This paper summarizes the fair value accounting pro-cyclicality of the conduction mechanism. We find that fair value accounting pro-cyclicality is not enough to cause the market fluctuations, because these external transmission mechanisms amplify the periodicity, the combination of both amplifies the effect of the market fluctuation. |
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