Abstract:The attribute of fair value measurement is used more and more in accounting practices and well received under the condition of the economic globalization,When the fair value was praised,it was pushed into the air waves with the global financial crisis resulted from the monetary crisis on 2011.On the basis of former researches, this paper applies the normative theory into the analysis of the fair value measurement under the financial crisis, The background and significance of topics, writing the research status at home and abroad,expounds the meaning of fair value and fair value measurement to the theoretical basis and realistic basis.Account of the method for determining the fair value . Put forward under the background of financial crisis and fair value measurement exposed the not perfect place, such as the use of fair value is not very mature, easy to cause the profit operation. Have summed up some enlightenment in the enlightenment foundation, put forward to improve an opinion on.Such as perfect with the financial system the relevant rules and regulations,improve accounting personnel professional quality. Under the background of financial crisis, the fair value of the problem of the accounting profession and the economic development has a very important significance.
Key Words：Financial Crisis;Fair Value;Problems;Enlightenment;Recommendation