历史成本还是公允价值？ ——基于次贷危机下贷款资
产计量模式研究
摘要
自上个世纪 80
不过类似于银行贷款这类非流动性金融 价值被越来越广泛地运用于金融工具计量当中,
于是这种历史成本与公允价值会计共存的模式构成了 工具始终采用历史成本进行计量。
我们今天所说的 “ 混合计量模式 ” 会计准则制定机构一直致力于将金融工具的 多年来, 。
但是这一做法却引起了银行业 混合计量模式转换为以公允价值为基础的单一计量模式。
和监管机构的激烈争论。
本文以制度经济学为理论依据, 以次贷危机为时代背景, 以贷款资产作为研究对象,
得出两种计量方法都不能满足 通过对贷款资产运用历史成本和公允价值进行比较分析,
借助 本文将历史成本与公允价值视为矛盾和统一的整体, 利益相关者信息需求的结论。
西班牙动态准备金制度的分析寻求两者之间的平衡。
我国自 2006 年以来基本实现了会计准则的国际趋同。希望本文的研究能为我国政
策制定者在改进和完善贷款资产计量模式上带来一些启发。 关键词:I
贷款资产;公允价值;动态准备金;金融稳定;
年代以来,传统历史成本会计受到了前所未有的冲击。此后,公允 Abstract
The historical cost accounting convention had encountered a great challenge since the
1990s. From then on, the fair value accounting had been more widely used to measure the
financial instruments. However, for those financial assets that had no liquid market still stuck
to the conventional accounting measurement. As a result, the fair value and the historical cost
combined to be a “mix-attribute model” which is still functioning today. Now the accounting
standard setters are dedicating themselves to transform the mix-attribute model into a full fair
value accounting model. Unfortunately, this new element of revolutionary transformation
arises a fierce opposition from the banks and their authority This paper focuses on the loan asset measurement with comparison of historical cost and
fair value, based on the theory of institutional economics. When considering the recent
subprime mortgage crisis and the different perspectives of the banking and regulation body,
we conclude that neither of the attributes will perfectly meet their demand. With respect to the
contradiction and unification between historical cost and fair value, we try to counterbalance
them by introducing the dynamic provisioning system from SpainChina has made its great effort to reform the accounting system in accordance with the
international accounting standard. We hope that this paper will bring some enlightenment to
the regulation setters to improve the accounting standards KEY WORDS : Loan Asset ; Fair Value ; Dynamic Provisioning ; Financial StabilityII目录
摘
要 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????
????????????????????I
ABSTRACT?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? II
目
录 ????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????III
1
绪
论 ?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 1
1.1
研
究
背
景 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????1
1.2
研
究
意
义 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????2
1.3
文
献
综
述 ??????????????????????????????????????????????????????????????????
?????????????????????????????????????????????????????????????????????????3
1.4
研
究
结
构 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????5
2
计
量
属
性
概
述 ?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 7
2.1
历
史
成
本 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????7
2.2
公
允
价
值 ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????8
2.3
历
史
成
本
与
公
允
价
值
的
发
展
历
程 ?????????????????????????????????????????????????????????????????????????????????????????????????? 11
2.4
本
章
小