金融危机下对公允价值的探析

美国次贷危机引发的全球金融风暴,使会计准则中的公允价值成为众矢之的,公允价值的存亡面临严重的考验。文章从公允价值的产生和内涵出发,讲述了公允价值与会计信息质量的关系,分析了公允价值与金融危机的关系,提出要坚持和完善公允价值的策略。

The U.S.sub-prime crisis triggered by the global financial turmoil,which in the fair value accounting standards become a target of public criticism,the fair value of the survival faced a serious test.The article beginning with the origin and content of the fair value,talk about the relationship between the fair value and the quality of accounting information,analysis the relationship between the fair value and the financial crisis and propose to uphold and improve the strategy of the fair value.