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本文从本次危机的形成和发展过程开始,详细描述了市价变动会计加剧金融危机发展和深化的机制,揭示了它成为市场波动加速器的内在机理。文章进一步从更广泛的视角研究市价变动会计的缺陷,包括从理论和实践两个方面来分析市价变动会计信息的失真性,从会计准则经济后果研究的角度来探讨它对企业价值的不正确估值,对企业管理层的反向激励机制,以及与现有会计准则体系的不一致性。文章还用中国上市公司2006年和2007年年报公布时间的统计数据证明了市价变动会计并不具备人们想象中的时效性。在探讨了市价变动会计存在的重大缺陷之后,文章进而深入地探究了市价变动会计产生的经济背景。最后,文章在对市价变动会计提出一些初步的修改建议后,呼吁对经济增长模式、实体经济与虚拟经济的关系等进行认真反思,中国不应再走西方发达国家经济发展的原有模式。
Starting with the formation and development of this crisis, this paper describes in detail the mechanism by which accounting for changes in market volatility aggravates the development and deepening of the financial crisis, and reveals its inherent mechanism of becoming a market volatility accelerator. The article further studies the flaw of the market price change accounting from a broader perspective, including the distortion of accounting information in the market price change from two aspects of theory and practice, and the incorrect assessment of the enterprise value from the perspective of economic consequences of accounting standards Value, the reverse incentive mechanism for the management of the enterprise, and inconsistency with the existing accounting standards system. The article also uses statistical data from the time of publication of the 2006 and 2007 annual reports of Chinese listed companies to prove that accounting for changes in market prices does not have the timeliness that people think. After discussing the major flaw in the market price change accounting, the article further explores the economic background of the market price change accounting. Finally, the article calls for a sound reflection on the economic growth mode, the relationship between the real economy and the fictitious economy, after China proposed some preliminary amendments to the accounting of changes in market prices. China should not take the original mode of economic development in the developed western countries.