公允价值计量的适用性:次贷危机下的再审视

The Applicability of the Fair Value Measurement: A Review under Subprime Crisis

公允价值计量对金融业收益预期的波动性影响及风险信息传递的增量效应,尤其是公众价值计量价格在一定程度上的随意性被恶性利用和操纵,使这一原来市场经济条件下维护产权秩序的必要手段,成为了美国次贷危机乃至席卷全球金融危机的推手。但公允价值计量的适用性不容置疑,其高度的相关性提高了会计信息的有用性,特别是对于金融衍生品,仍是最优的计量方式。

The increment effect of fair value measurement on expected financial profits and risk information transfer, especially the malignant use and manipulation of public value measurement has made it the driving force of subprime crisis in America. However, the applicability of fair value measurement is of no doubt, and its high relativity improves the usefulness of accounting information, and especially for financial derivates, it＇s still the best measurement method.