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随着市场经济发展越来越深入,经济全球化日益加剧,市场经济的弊端也不断暴露出来,对整个经济市场的发展带来了深远的影响,大大小小的金融危机,造成了经济的大萧条。于是在巨大的金融危机背景下,人们对金融市场的银行监管政策不断调整,展开了银行对金融市场监管改革。同时,公允价值会计计量在金融危机影响下,不断引发争议,受到人们的广泛关注。本文从公允价值计量角度出发,重新阐述了公允价值计量的属性和特征,分析了公允价值计量在银行审慎监管中的作用和缺陷,从而提出了银行审慎监管的必要性。
With the deepening of the development of the market economy and the deepening of economic globalization, the drawbacks of the market economy are constantly exposed, which have far-reaching implications for the development of the entire economic market. The financial crisis of all sizes has created a big economic problem depression. So in the context of a huge financial crisis, people’s banking regulatory policies in the financial market continue to adjust, launched a banking regulatory reform of the financial markets. At the same time, under the influence of the financial crisis, fair value accounting measurement continues to cause controversy and attracts people’s extensive attention. Based on the measurement of fair value, this paper reexplained the attributes and characteristics of fair value measurement, analyzed the function and defect of fair value measurement in the prudential regulation of bank, and put forward the necessity of prudential regulation of bank.