次贷危机下公允价值计量属性的重新思考

面对不断扩大的次贷危机,某些金融界人士认为公允价值计量是这场金融危机的罪魁祸首。本文在剖析公允价值计量在次贷危机中扮演的角色基础上,指出公允价值计量是全球经济市场化发展的必然结果,是体现公司财务状况的相对较佳的计量方法。我们不应完全抛弃或停止使用公允价值计量,而应该顺应历史潮流,在不断实践的过程中完善公允价值计量准则。针对公允价值计量在我国尚处于发展的初级阶段的情况,本文提出我国必须关注各国的现实选择,尽快完善相关会计规定,加强金融监管,逐步推行公允价值计量。

Re-consideration on Fair Value Measurement Under the Background of Sub-prime Mortgage Crisis

Facing the increasingly expanding sub-prime mortgage crisis, some people in the financial sector argue that it is the fair value measurement that results in the financial crisis.On the basis of scrutinizing the role of fair value measurement in the crisis, the paper points out that fair value measurement is the inevitable result of economic globalization and is the suitable measurement approach to reflect firm's financial situation.We should follow the history trend other than abandon or stop fair value mea...