摘 要:我国财政部于2006年2月15日颁布了新的《企业会计准则》，将“公允价值”计量模式引入我国的会计体系中，实现了我国会计准则与国际会计准则的趋同。但在2007年4月，美国爆发的金融危机中，很多金融界的学者认为，公允价值使公司报表过于“难看”，影响公司业绩表现和投资者信心，起到了火上浇油的作用。更有甚者认为，国际会计准则对于公允价值的规定是造成次贷危机的元凶之一。本文针对国际金融危机下引发公允价值计量属性的广泛质疑进行反思，在此背景下探讨和分析了我国公允价值应用的现状及存在的一些问题，提出了不应否认公允价值的科学性，并对公允价值应用的进一步完善提出建议。
关键词：公允价值；金融危机；会计计量
ABSTRACT:China's Ministry of Finance promulgated a new "Enterprise Accounting Standards" on February 15, 2006.The "fair value" measurement mode was introduced into our accounting system.It's the realization of China's accounting standards with international accounting standards convergence.However, in April 2007,the U.S. financial crisis erupted. Many scholars of the financial sector believe that ,in the financial crisis, the fair value made the company report too "ugly",it affected the company's performance and investor's confidence ,it played a role in fueling. What is more, the international accounting standards requirements for fair value caused by the subprime crisis is one of the culprits. In this paper, the international financial crisis triggered fair value measurement attribute to reflect the broad question.In this context we explore and analyze the application of fair value of our existing problems, put forward that we should not deny the scientific nature of fair value, and the application of fair value further improvement recommendations.
Keywords: Fair Value; Financial Crisis; Accounting Measurement
