CAJ | 학술논문

金融危机引发了人们对公允价值会计的研究热潮,虽然公允价值会计存在一定的不足之处,但在世界经济逐步回暖的后金融危机时期。历史成本会计仍然无法取代公允价值会计的地位。为此,比较了历史成本会计与公允价值会计在后金融危机时期对经济的不同影响,并基于顺周期效应理论分析了公允价值会计对当前经济回升的推动作用。公允价值会计是会计发展的趋势,未来应用中,中国应正确认识并引导其合理发展。
금융위궤인발료인문대공윤개치회계적연구열조,수연공윤개치회계존재일정적불족지처,단재세계경제축보회난적후금융위궤시기。역사성본회계잉연무법취대공윤개치회계적지위。위차,비교료역사성본회계여공윤개치회계재후금융위궤시기대경제적불동영향,병기우순주기효응이론분석료공윤개치회계대당전경제회승적추동작용。공윤개치회계시회계발전적추세,미래응용중,중국응정학인식병인도기합리발전。
The outbreak of the financial crisis has triggered a vigorous study of fair value accounting.In spite of some inadequacies for fair value accounting,historical cost accounting still can′t replace fair value accounting especially in the post financial crisis period when the world economy gets warm again gradually.This paper compares the diverse impacts of historical cost accounting and fair value accounting on economy in the post financial crisis period,and then analyzes the promoting role of the fair value accounting in the recovery of current economy.It is held that as fair value accounting marks the tendency for accounting development,China has to correctly recognize and guide its rational development in the future application.