金融危机下的公允价值会计——会计类毕业论文中英文翻译、外文翻译.pdf

金融危机下的公允价值会计[外文翻译]

中文：7268字
英文：23700字


金融危机下的公允价值会计

摘要：2008年9月的金融风暴直击美国经济核心，并且迅速蔓延到世界各地，引发了对使用外来衍生金融工具和公允价值会计的激烈辩论。或多或少受此次危机影响的银行﹑保险管理人员，审计师和政界人士就这一主题多次在新闻头版发表不同意见，本文的目的是审查金融市场的现状，使我们了解到公允价值会计及衍生品在预防这些巨大的丑闻时的重要性，制定准则。同时阐述支持或反对使用公允价值和信用衍生产品的意见并提出应对未来金融危机的解决办法。
关键词：次贷危机 金融衍生产品 公允价值
一、引言
安然危机震撼了美国经济的核心。监管机构在2000年初发行规则，以方便投资者了解公司资产的价值，并减少（至少部分减少）结构性融资的复杂性。当时，一个最佳的解决方案似乎是合理价值会计，它旨在披露更具相关性和有价值的报告。监管机构认为，鼓励公平价值的透明度和可比性，将有助于恢复投资者对金融市场及其机构的信任。



Alexandru Ioan Cuza University of Iasi, Romania March 31, 2009 Maria Carmen Huian

Some aspects regarding the role of fair value accounting during the current financial crisis

Abstract

The financial crisis that hit the American economy to its heart in september 2008, rapidly spreading all around the world, has generated strong debates on the use of exotic derivatives financial instruments and of fair value accounting. These themes that made front-page news all over again raised divergent opinions among bankers, insurence executives, auditors or Political figures more or less affected by the crisis. This paper aims at reviewing the situation of financial markets, identifying the role and importance of fair value accounting and derivatives within these huge scandals, presenting both for and against fair value and credit derivatives opinions and giving some anti-crisis solutions for the future.
Key words: Subprime mortgage crisis ;Financial Derivatives ;fair value