CAJ | 학술논문

公允价值以＂活跃市场的公平交易假设＂为计量基础,是对历史成本计量的矫正,因此也成为一种能代表未来的计量模式。但公允价值也因其严重缺陷面对着诸多的指责,主要是指公允价值计量具有顺周期效应,在市场经济运行活跃时会使得相关产品的价值过高估计,而市场萎靡时由于交易价格低会使得相关产品的价值过低估计。正确的使用公允价值计量会有利于银行风险管理,真实反映出银行的资产和负债状况。为此,要为公允价值计量创造有利的运行环境,完善其评估方法。
공윤개치이＂활약시장적공평교역가설＂위계량기출,시대역사성본계량적교정,인차야성위일충능대표미래적계량모식。단공윤개치야인기엄중결함면대착제다적지책,주요시지공윤개치계량구유순주기효응,재시장경제운행활약시회사득상관산품적개치과고고계,이시장위미시유우교역개격저회사득상관산품적개치과저고계。정학적사용공윤개치계량회유리우은행풍험관리,진실반영출은행적자산화부채상황。위차,요위공윤개치계량창조유리적운행배경,완선기평고방법。
The fair value takes ＂active market fair trade hypothesis for the measurement foundation,is the corrective historical cost measurement,so it is also a measurement model can represent the future.But fair value is also in the face of a lot of blame because of the serious defect,mainly refers to the cycle effect of the fair value measurement,in the active stage of market economic operation will cause the related product value overestimated,and at the time of market sag will make the value of the related products low estimated due to the low prices.The proper use of fair value measurement will be conducive to the bank＇s risk management,and truly reflect the assets and liabilities situation of the bank.Therefore,we should create favorable operation environment for the fair value measurement,perfect the evaluation methods.