基于金融危机对公允价值计量属性的思考

Some Considerations on the Measurement Attribute of the Fair Value based on Financial Crisis

在金融危机的背景下,公允价值的计量属性成为经济和金融界关注的焦点。按照公允价值反映企业的资产状况在恶劣的市场环境下虽然可能成为市场泡沫的催生剂,但其仍然是相对合理的资产计价模式。但是金融危机也促使我们思考在确定公允价值方面的具体作法,使之更加完善,应该建立适用于特殊市场环境下的公允价值计量模式,完善现有公司业绩的评价体系,实现金融资产减值与市场环境的协调一致。

In the light of financial crisis, the attribute of the fair value has been the focus on the field of economics and finance. The situation of the enterprise＇s asset, which reflected by the fair value, could be-the parturifacient factor of market bubble in the light of bad market environment, but it is also a comparatively rational asset pricing model. But in the light of financial crisis, we have to consider on how to determine the fair value to make it to be more perfect. We should establish a mode for the measurement of the fair value that can meet the requirement of special market, improve the existing performance evaluation system, and realize the coordination between financial asset devaluation and the market environment.