Accounting Analysis and Solution of Corporate Governance in the Financial Crisis

摘要：

Since the outbreak of the financial crisis, fair value accounting, which is regarded as the most cutting-edge, has been strongly accused, the author believes that fair value is not a crisis culprit, but it is impossible to completely disassociate from financial crisis. Financial crisis triggered the thinking of accounting governance, in the face of the financial innovation and increasingly complex accounting environment, this paper shows that accounting standards should be improved and to guarantee their implementation, and the traditional way of information disclosure should be changed, the supervision of information disclosure should be strengthened and the disclosure content of information should be enriched, we should play the accounting role and to fulfill the accounting responsibility.

关键词： Financial crisis Accounting Perspective Accounting Responsibility Governance

作者: ZHAO Pengfei

作者单位: School of Finance and Accounting, Zhejiang Gongshang University, P.R.China, 310018

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 479-482

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）