摘要
金融创新过程中系统性风险的转移突破了证券投资中收益与风险的传统对应关系,使衍生工具成为一种能有效规避系统性风险的投资载体。公允价值按市值计价的会计处理方法存在着一定的不足,即反映收益的同时忽视了对风险的应有监督;而同时披露收益的相关性和风险的相关性这两方面的信息是提升公允价值信息决策有用性的重要一环。这就需要从披露的视角研究公允价值的具体应用,探讨公允价值披露的改进。
The transfer of systematic risk during the process of financial innovation has broken traditional relationship of income and risk in the portfolio investments which caused derivative financial tools be an investment vehicle which can effectively avoid systematic risk.Mark-to-market accounting has not been able to embody the basic functions of fair value and neglect the due supervision of risk when reflecting earnings.Information disclosure of revenue-related and risk-related at the same time is an important part in providing useful information of fair value for economic decision-making.This requires research on specific application of fair value from disclosure perspective and on improvement of the disclosure of fair value.
出处
《广东金融学院学报》
CSSCI
北大核心
2010年第3期93-102,共10页
Journal of Guangdong University of Finance
基金
澳洲会计师公会研究基金资助课题(2009519)
