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虽然时隔5年,源于美国的次贷金融风暴对当今世界各国的影响仍然继续。2008年席卷全球的华尔街金融风暴,有其深层次的原因,有观点认为计量属性的选择不当是原因之一。对于金融资产尤其是衍生金融工具的计量属性不正确,不应该采用公允价值计量。这其实涉及财务会计理论体系的构建问题,因此本文主要在金融风暴的背景下讨论构建财务会计理论体系的一些重要观点,希望能够在缓解金融风暴对我国造成的影响以及保持我国经济稳步增长方面提供一点帮助。
Although after five years, the impact of the subprime financial crisis originating in the United States on various countries in the world today continues. There are deep-seated reasons for the Wall Street financial turmoil that swept the globe in 2008, and one of the reasons is that the improper choice of metrology attributes is the view. The measurement of financial assets, especially derivative financial instruments, should not be measured at fair value. This actually involves the construction of the theoretical system of financial accounting. Therefore, this paper mainly discusses some important points of view in the construction of the theoretical system of financial accounting in the context of financial turmoil. It hopes to provide some suggestions on how to mitigate the impact of the financial crisis on our country and to maintain the steady growth of our economy A little help.