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1、金融危机下的公允价值会计改进对策（Fairvalueaccountingunderthefinancialcrisis,countermeasures）Fairvalueinordertobecomeatoolofprofitmanipulationalsohavethreeelements:themanagementoflistedcompanies,theauditstafflostdeliberatefraudaccountingoccupationmoralityandsupervisionofthesecur
2、itiesmarketfailure(LiuQuanjun,2006).Theimpactofthevolatilityofthefairvalueinouruseoftheoverallannualreportsoflistedcompanies,themainreasonisthatthereliabilityoffairvalueaccountinginformationconcerns,particularlyconcernedabouttheuseoffairvaluewillleadtofinanciali
3、nstitutionsyieldhugefluctuations.Then,thenewcriterioncontainsalargenumberoffairvaluemeasurementpurposes,willleadtoalargenumberofprofitmanipulation?China'smarketeconomyinrecentyears,moreandmoremature,theapplicationoffairvalueenvironmenthasbeensomeimprovement,theC
4、ommissiontopromotetheequitydivisionreformpilot,thelistingandrefinancingprogram;themajorityofinvestorstoanalyzeandjudgetheabilitytoeffectivelyidentify,alsostrengtheningtheaccountinginformation,theeffectivenessofthestockmarketgraduallyincrease.Atthesametime,should
5、alsopayattentiontoourdeficienciesinmanyaspects,theuseoffairvalueaccountingoflistedcompaniestomanipulateprofitsstillexist,thesefromthe2007and2008annualreportoflistedcompaniesisnotdifficulttofind.So,wemustalwayspayattentiontotheimprovementofChina'seconomicenvironm
6、ent,effortstopromotethedevelopmentandinnovationoffairvalueaccountinginchina.Studyonfairvalue(two)inourcountryisnotdeepPresentvalueandfairvalueusingalargenumberofChina'snewaccountingstandardsin2006,withtheinternationalaccountingstandards,alargepartofthereasonisbe
7、causeofthepolitical,economic,socialandpolitical,notmultiplepressure,scholarsandpractitionersfromthedevelopmentofaccountingrulesreallyunderstandandgrasptheessenceofthecomplextechnologyandfairvaluethevalueofaccountingtheoriesandmethods.TheuseofChina'snewaccounting
8、standardsoffairvaluetotakeaverycautiousattitude,theprovisionsofthenondominantandharshconditions,thisalsoreflectsfromoneaspectofstandardsettersconcerns,whichlimitsthew
