市价调整与美国次贷危机:一个理论述评

经济理论与经济管理 ›› 2009, Vol. ›› Issue (9): 33-38.

市价调整与美国次贷危机:一个理论述评

胡海峰, 罗惠良, 李晓峰

北京师范大学经济与工商管理学院, 北京, 100875

收稿日期:2009-07-12 出版日期:2009-09-16 发布日期:2012-03-01
基金资助:
国家社科基金项目“多层次资本市场建设及监管问题研究”(05BJL026);财政部“资产评估学科建设院校”项目

MARK-TO-MARKET AND THE U.S.SUBPRIME CRISIS:A SURVEY OF RESEARCHES

HU Hai-feng , LUO Hui-liang , Li Xiao-feng

School of Economics and Business Administration, Beijing Normal University, Beijing 100875, China

Received:2009-07-12 Online:2009-09-16 Published:2012-03-01

摘要/Abstract

摘要： 针对美国次贷危机及其引发的金融危机,美国和欧洲金融界某些银行家们将矛头指向公允价值会计准则,把危机的原因归咎于按市价调整(mark-to-market)会计计量方法,引起世界各国对公允价值会计评价的轩然大波。相对于历史成本计量而言,按市价调整的会计计量是计量衍生产品等金融工具最具透明性的方法,按市价调整的会计处理和披露为投资者提供了当前市场情况和远期分析等信息,其本身并不会带来任何损失。

关键词: 按市价调整, 美国次贷危机, 公允价值, 历史成本

Abstract: The U.S. subprime crisis is a political,academic and industry hot spots at home and abroad recently. Mark-to-market is one of the focuses of the hot spots. We makes a survey on literatures on the impact of mark-to-market to U.S. subprime crisis,comparative study between the mark-to-market accounting and the historical cost accounting,the impact of mark-to-market to the stability of financial system.

Key words: mark-to-market, the U.S. subprime crisis, fair value, historical cost

中图分类号:

胡海峰, 罗惠良, 李晓峰. 市价调整与美国次贷危机:一个理论述评[J]. 经济理论与经济管理, 2009, (9): 33-38.

HU Hai-feng , LUO Hui-liang , Li Xiao-feng. MARK-TO-MARKET AND THE U.S.SUBPRIME CRISIS:A SURVEY OF RESEARCHES[J]. Economic Theory and Business Management, 2009, (9): 33-38.

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